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Author: 


Walker,  Frank  Rabold 


Title: 


Practical  cost  keeping  for 
contractors 

Place: 

Chicago 

Date: 

1916 


MASTER   NEGATIVE   « 


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Walker,  Frank  Rabold,  1888- 

Practical  cost  keeping  for  contractors ;  a  book  giving  a 
system  of  accurate  cost  keeping  and  the  methods  used  for 
adapting  it  to  all  classes  of  construction  work.  By  Frank 
R.  Walker  ...    Chicago,  F.  R.  Walker,  1916. 

V,  i2j.  7-273  p.    illus.  (forms)     18'".     ^  $2.00  ^ 


1.  Contractors' 


Library  of  Congress 
Copyright    A  431470 


— Accounting.   2.  Cost — Accounting.      i.  Title. 


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Practical 

Cost  Keeping 

FOR 

Contractors 


A  Book   Giving   a   System   of   Accurate   Cost 

Keeping   and   the   Methods   Used   for 

Adapting  It  to  All  Classes  of 

Construction  Work. 


BY 

FRANK  R.  WALKER 

AUTHOR  OP 
•The  Building  Estimator's  Referbncb  Book." 


Illustrated. 


FRANK  R.  WALKER 

30  North  Michigan  Avenue 

CHICAGO 

1916 


<^ 


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COPYBIQHT,    1916 
BY 

FRANK  R.  WALKER 


\:\  A I  /iA^vAiw^ 


\v 


PREFACE 

In  Present  day  competition  among  contract- 
ors  of  all  classes  of  construction  work,  it  is  vitally 
important  that  the  contractor,  to  he  successful 
should  keep  costs  on  the  different  brancje^  of 
work  performed  by  him.    Costs  stated  in  doUars 
and  cents  are  nof  truly  coste,  for  the  reason  that 
a  cost  in  money  in  one  locality  may  be  absolutely 
worthless  in  another  where  wages  are  different. 
Costs  in  order  to  be  of  value  to  the  contractor 
and   estimator   in   preparing   future   estimates 
should  be  stated  in  the  quantity  of  each  claw  of 
work  a  man  will  perform  per  hour  or  per  day. 
It  is  the  purpose  of  this  book  to  impart  to 
contractors,  timekeepers,  superintendents,  and 
foremen,  the  essentials  of  accurate  cost  keeping, 
and  give  the  methods  to  be  employed  by  which 
the  maximum  results  may  be  obtained  with  a 
minimum  amount  of  labor.    For  this  reason,  all 
the  different  kinds  of  forms  and  blanks  that 
may  be  required  on  any  job  or  in  the  contractor  s 
office  are  illustrated  and  described. 

In  each  instance  the  origin  and  all  steps  neces- 
sary to  gather  and  compile  the  date  from  check- 

•  •• 
111. 


IV. 


PREFACE 


ing  the  time  on  the  job,  subdividing  the  differ- 
ent classes  of  labor,  and  arriving  at  a  basis  for 
satisfactory  units,  are  fully  explained,  so  that 
the  costs  may  be  thoroughly  reliable  and  depend- 
able. 

The  author  has  kept  time  on  a  great  many 
jobs  and  has  had  much  experience  in  collecting 
and  compiling  cost  data  on  different  classes  of 
construction  work.  The  various  illustrations 
and  methods  as  described  in  this  book  are  the 
perfected  forms  of  several  systems  which  were 
originated  and  worked  out  in  actual  work,  mak- 
ing them  results  of  actual  practice  and  not  the 
results  of  theory. 

This  book  should  be  of  especial  interest  to  the 
bookkeeper  or  timekeeper  who  is  just  starting 
his  career  in  the  building  or  construction  busi- 
ness ;  for  the  reason  that  if  he  has  no  knowledge 
of  cost  keeping,  it  will  be  necessary  for  him  to 
have  a  certain  amount  of  actual  experience  be- 
fore he  will  be  impressed  with  the  importance 
of  accurate  cost  keeping  and  the  methods  to  be 
used  in  compiling  same.  A  careful  study  of 
this  book  will  give  him  a  thorough  understand- 
ing of  the  proper  methods  to  pursue. 

Illustrations  and  descriptions  are  also  given 
on  various  forms  in  general  use  among  contract- 


PREFACE 


V. 


ors,  such  as  Estimate  Sheets,  Estimate  Summary 
Sheets,  Daily  Construction  and  Material  Re- 
ports, Labor  Cost  Records,  Material  Cost  Rec- 
ords, and  other  forms  which  have  been  found 
satisfactory  for  use  by  contractors. 

That  this  book  will  prove  of  much  benefit  to 
contractors  and  the  construction  business  in 
general,  is  the  wish  of  the  author. 

^  Frank  R.  Walker. 

Chicago,  June  1,  1916. 


CONTENTS 

Pagfl 

CHAPTER  I 

ESSENTIALS    OP    COST    KEEPING I 

COST     SCHEDULE     jT 

Oeneral    CondltloM \i 

Unloading    Materials    from    Cam it 

Wrecking.    Shoring    and    ExcavatUig... ...^ " 

Fmindations  of  Concrete,   Stone.   Rubble  or  Brtcfc " 

Water    and    Damp    Proofing U-,h'\i: 1« 

OHMDt  and  Compoeitlon  Floora,  Base  and  Wallu *» 

Bilok    Mawmry     {l 

Cut    Stone    Work iJJ 

Granite  Work  ,JJ 

Architectural  Terra  CotU  5J; 

Reinforced   Concrete  Construction    *" 

Hollow  Tile  Pireproerflng  *2 

Rough  Carpentry • 5X 

Mill  Work  and  Interior  Finirii ** 

Wood  and  Metal  Lathing ^| 

Plain    and    Ornamelhal    Plastering /v,;/ 'J to 

Sheet  MeUl  Work.   Cornices.   Fire  Proof  Doors  and  Windows 38 

Roofing.  Composition.  Felt.  Tile,  etc *" 

Interior  Marble,    Slate  and    ScsKllola *j 

Tile  and  Mosaic  Work.  Terraaw.   etc ** 

Glass    and    Glazing *» 

Painting.    Varnishing   and   Decorating »» 

Structural  and  Ornamental  Iron  and  Steel »* 

Plumbing   and   Gas   Fitting °^ 

Steam,  Hot  Water  and  Furnace  Heating »« 

Electric   Wiring    H 

Extra  Worts  *** 

CHAPTER  II 

SHEETS  USED  IN  THE  TIME  AND  COST  KEEPING  SYSTEM 68 

TIME  AND  PAY  ROLL  SHEETS og 

METHOD  USED  IN  KEEPING  TIME M 

CHECK  SYSTEMS  USED  AND  IN  USE M 

FOREMAN'S    REPORT    gf 

LABOR  DISTRIBUTION  SHEETS  Jf 

HOW  TO  KEEP  COSTS ^* 

CHAPTER  III 

GENERAL   CONDITIONS    ^6 

UNLOADING  MATERIALS  FROM  CARS 81 

CHAPTER   IV 

WRECKING.  SHORING  AND  EXCAVATING   ...■.  ■•■  ••• |J 

LABOR  COST  DRIVING  WOOD   AND  CONCRETE  PILES 92 

CHAPTER  V 

FOUNDATIONS  OF  CONCRETE.  STONE.  RUBBLE  OR  BRICK »4 

WATER  AND  DAMP  PROOFING W 

CHAPTER  VI 

CEMENT  AND  COMPOSITION  FLOORS  AND  BASE 101 

CHAPTER  VII 

BRICK    MASONRY  •_!.• 1®^ 

CUT  STONE.  GRANITE  AND  ARCHITECTURAL  TERRA  COTTA....  10» 

CHAPTER  VIII 

REINFORCED    CONCRETE    CONSTRUCTION JH 

MIXING   AND   PLACING   CONCRETE 120 

REINFORCING    STEEL     123 

CLAY  TILE  AND  METAL  DOMES 125 

CHAPTER  IX 

HOLLOW  TILE  FIREPROOFING    12» 

CHAPTER  X 

ROUGH  CARPENTRY    ;• 134 

CHAPTER  XI 
MILL  WORK  AND  INTERIOR  FINISH 145 


CHAPTER  XII  ,„ 

LATHINO  AND  P"«TER.NO  ^^^j^.  .^. ••• 

ROOFING— COMPOSITION,  FELT,  TILE  ASBESTOS.  SLATE.  ETC. .   169 

CHAPTER  XV 

INTERIOR  MARBLE.  S^g^g^.^^^^^J'^j^ 

TILE  AND  MOSAIC  WORK.^KR^M«^  ^C "« 

GLASS   AND   BLAZING  ^^^.^^^^.  .^.^.... ^ 

PAINTING.    VARNISHING  ^ND^-APER^HANGING IW 

STRUCTURAL  AND  ORNAMENTAL  IRON  AND  STEEL  WORK....  207 

CHAPTKK   XA. 

PLUMBLNO  AND  GAS  "-{J^'NO^eR  XXi . 

STEAM.  HOT  WATEB  ^g^XpTER^XXn'"'" 

ELECTBICAL  WORK    -^jjXpTEij- xxiji "^ 

EXTRA  WORK  AND  CH^AN.JES^^^.  .^.^.  .^ »» 

ORDER   FOR   CHANGE    gg 

CASH   STATEMENT    -Vri^o 237 

LABOR  COST   RECORD  «H^|^- j,R '  xx V 

0«neral  Conditions,   Plant,  Charfea.  Etc |«w 

Wrecking.    Shoring    and    E^f*"^*"*-/:-    •;;,;;;* 241 

Foundations  of  Concrete,   Stone,   Rubble  or  Brick "| 

Water   and   Damp   Proofing SJ, 

Cconent  Floors  and  PavementB .  ,••■••.-■_'_:•  -.,:: SIJ 

Brick.  Stone,  Granite  and  Architectural  Terra  CotU »M 

Reinforced    Concrete    Materials    fJJ 

Rough    Carpentry     •••■•-••• ut 

Mill  Work   and  Interior  Finish g' 

Lathing    and    Plastering    Materials^.  ..^^. »" 

Sheet  Metal  Work.  Metal  Doors.   Windows.  Etc »w 

Roofing   Materials    ••••■•••,• m 

Marble    and    Scagllola    Work •••••  **| 

Glass    249 

IS^kJir^^rirl'Sr^T.^ui  ■  and   MUK^eilan^u. "  iiioi "  8tid 

and    Brass    m* 

Plumbing  and  Gas  Fitting „••.:•; ma 

Steam,   Hot  Water  or  Furnace  HeaUng g" 

Electric    Wiring     gi 

"^""^  ^"'  CHAPTER  XXVi 

MISCELLANEOUS    BLANKS    AND    FORMS    USED    BY    ^^-  ^^,„^ 

TRACTORS      M« 

Material   Cost    Record    SheeU gj 

Dally   Construction    Report    SS 

Daily   Material    Report    Si 

Weekly    Progress    Report    SI 

Form    for   Order*    *" 

^•itlmate    SheeU    

Estimate    Summary   Sheets    

Request  for  Bid   Cards 

Copy  of  Freight  BiU „. 

CombUiatlon  Check  and  Voucher    «» 


CHAPTER  I 

ESSENTIALS  OF  COST  KEEPING 

There  have  been  a  great  many  cost  systems 
devised  for  the  use  of  building  contractors  and 
others  engaged?  in  the  construction  business. 
Some  of  them  have  been  very  good,  while  others 
proved  absolutely  worthless ;  but  in  almost  every 
case  they  have  involved  a  vast  amount  of  labor, 
either  on  the  job  or  in  the  office;  and  the  aver- 
age building  contractor  has  not  been  able  to 
bear  this  expense. 

Every  contractor,  no  matter  whether  he  em- 
ploys only  one  man,  should  keep  costs  on  his 
work ;  as  it  is  only  by  checking  the  quantities  of 
the  different  classes  of  work  a  mechanic  will  per- 
form per  day  and  the  average  for  the  job  that 
a  safe  basis  may  be  arrived  at  for  preparing 
future  estimates.  There  is  always  a  certain 
amount  of  lost  motion  or  lost  labor  in  any  piece 
of  work,  consequently  it  is  not  safe  to  watch  a 
man  for  one  day  and  base  your  assumptions  on 
that  performance.  For  example ;  a  stone  setter 
may  set  200  cubic  feet  of  stone  in  one  day  at  a 

7 


8         PRACTICAL   COST   KEEPING 

cost  of  only  10  or  12  cents  per  cubic  foot,  but 
perhaps  before  he  could  start  setting  any  stone 
it  was  necessary  to  spend  another  10  or  12  cents 
per  foot  to  set  derricks,  sort,  and  place  stone, 
etc.,  therefore,  in  all  instances  averages  should 
be  taken  and  any  unusual  conditions  carefully 
noted. 

Some  contractors  make  no  attempt  to  keep 
costs  on  the  different  classes  of  work,  but  figure 
the  same  price  on  every  job ;  and  after  the  work 
has  been  completed  discover  a  loss  and  are  not 
able  to  tell  just  where  the  money  was  lost.  The 
result  is  that  they  keep  on  figuring  one  class  of 
work  too  high  and  another  too  low  until  they 
receive  a  large  job  of  a  difficult  class  of  work, 
figuring  considerably  below  what  it  is  worth,  and 
they  not  only  lose  everything  they  have,  but 
are  placed  in  debt  for  the  balance  of  their  life. 
If  you  wish  to  be  a  successful  contractor,  it  is 
absolutely  essential  that  you  know  what  your 
work  costs  you  in  units  of  measure. 

Any  Cost  System  to  be  valuable  must  be  sim- 
ple and  accurate;  furnishing  the  desired  infor- 
mation with  the  least  amount  of  **red  tape,**  so 
as  to  be  readily  understood  by  the  time-keeper 
or  foremen  on  the  job;  or,  if  necessary,  by  the 
book-keeper  in  the  office,  when  kept  by  him.  No 


COST   SCHEDULE 


9 


matter  what  system  is  used,  unless  the  distribu- 
tion of  labor  is  accurate,  the  costs  are  absolutely 

worthless. 

The  author  has  been  connected  with  many  con- 
tractors in  different  parts  of  the  country;  and 
has  made  a  study  of  cost-keeping  on  construc- 
tion work,  the  systems  employed  by  the  various 
contractors,  and  the  amount  of  labor  involved 
in  obtaining  arid  tabulating  the  data.  The  sys- 
tem described  in  the  following  pages  has  been 
found  to  be  absolutely  reliable,  very  simple  to 
keep ;  and  gives  the  contractor  more  valuable  and 
definite  information  than  any  other  system  in 
use  by  contractors. 

COST  SCHEDULE 

In  order  to  keep  costs  intelligently,  it  is  neces- 
sary that  a  specific  system  or  schedule  be  given 
wherein  the  different  branches  of  work  entering 
into  the  construction  of  any  building  be  listed; 
so  that  when  a  certain  item  is  encountered  on 
the  job  the  foreman  or  time-keeper  will  be 
familiar  with  it  and  the  methods  by  which  the 
costs  should  be  tabulated,  in  order  to  procure 
reliable  data  for  use  in  the  contractor's  office. 

The  system  may  be  as  elaborate  in  detail  as 
the  contractor  desires,  or  as  simple  as  he  sees 
fit  to  make  it ;  but  in  order  to  get  the  very  best 


10        PRACTICAL    COST   KEEPING 

results,  too  many  classes  of  work  should  not  be 
kept  together.  The  costs  as  obtained  may  be  re- 
duced to  the  cost  per  unit  of  measure  in  dollars 
and  cents,  or  they  may  be  further  reduced  to 
the  lowest  terms  in  hours,  and  the  quantities 
given  in  so  many  hours  per  unit  of  measure. 
This  is  by  far  the  most  satisfactory  method  to 
use. 

The  method  of  cost  keeping  as  shown  on  the 
following  pages  was  developed  on  the  above 
basis  and  in  it  the  reader  will  find  that  the  same 
includes  all  the  essential  points  of  accurate  cost 
keeping.  The  reader  will  also  find  that  instead 
of  dividing  the  costs  on  a  specific  branch  of 
work  into  all  its  subdivisions  as  given  in  the  cost 
schedule,  the  costs  may  be  kept  under  the  Gen- 
eral heading ;  for  example,  instead  of  dividing  the 
Masonry  costs  into  nine  subdivisions  as  given 
in  the  cost  schedule,  **FP-1*',  the  symbol 
**FP-1"  may  be  used  to  include  all  classes  of 
masonry  work  as  listed  under  Masonry  in  the  cost 
schedule.  This  is  not  an  altogether  satisfactory 
method  to  use,  particularly  if  it  is  desired  to  re- 
duce the  costs  to  units;  but  if  it  is  to  be  used 
as  a  check  against  the  estimate,  to  ascertain 
whether  losses  or  gains  have  been  made  on  a 
branch  of  work,  it  will  prove  very  satisfactory. 


I  t 


"AP-1" 

(a) 
(b) 
(c) 
(d) 
(e) 
(f) 

(a) 


(b) 


(a) 


(b) 


(c) 


COST   SCHEDULE  11 

GENERAL  CONDITIONS 

Superintendent. 
Time-keepers. 
Material  Clerks. 

Civil  or  Constructing  Engineers. 
Day  and  night  watchmen. 
Miscellaneous  overhead  expense. 

Labor  required  building  hoisting  tow- 
ers for  concrete  construction,  brick 
masonry,  and  general  construction  ma- 
terials. 

Labor  required  removing  hoists. 
Always    give    the    number    of    hoists 
erected,  description  and  height  of  same. 

Labor  required  building  temporary 
offices,  tool  and  cement  sheds,  tem- 
porary covering  over  engines,  etc.,  labor 
required  removing  same. 
Labor  required  handling  and  placing 
hoisting  engines,  concrete  mixers,  air 
compressors,  etc. 

Labor  required  building  and  removing 
temporary  protection  over  sidewalks, 
etc. 


12        PRACTICAL   COST  KEEPING 


UNLOADING  MATERIALS  FROM  CARS 


"AP-5" 

(a) 

(b) 

(c) 

(d) 

"AP-6" 
(a) 

"AP-7" 
(a) 

(b) 

"AP-8" 
(a) 

(b) 
(c) 


Labor     required     unloading    crushed 

stone  or  gravel  from  the  cars. 

Labor  required  unloading  sand  used 

for  concrete  from  the  cars. 

Labor  required  unloading  sand  used 

in  brickwork  from  the  cars. 

Labor    required     unloading     cinders, 

slag,  etc.,  from  the  cars. 

Labor  required  unloading  cement  from 
cars  and  stacking  in  sheds. 

Labor  required  unloading  common,  hol- 
low, and  paving  brick  from  the  cars. 
(Where  not  necessary  to  put  in  piles). 
Labor  required  unloading  and  stacking 
all  kinds  of  press,  face,  or  enamel 
brick. 

Labor  required  unloading  and  stacking 
hollow  clay  tile  up  to  4  inches  in  thick- 
ness. Measurement  in  square  feet. 
Labor  required  unloading  and  stacking 
hollow  tile  up  to  6  inches  in  thickness. 
Labor  required  unloading  and  stacking 


COST   SCHEDULE 


13 


hollow  tile  up  to  8  inches  in  thickness. 

(d)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  10  inches  in  thickness. 

(e)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  12  inches  in  thickness. 

(f)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  15  inches  in  thickness. 

(g)  Labor  required  unloading  and  stacking 
all  classes  of  hollow  tile  ** back-up'* 
blocks. 

'*AP-9" 

(a)  Labor  required  unloading  and  putting 
into  piles  all  kinds  of  lumber  up  to  3x12 
inches. 

(b)  Labor  required  unloading  and  putting 
into  piles  all  kinds  of  lumber  over  3x12 
inches. 

WRECKING,  SHORING  AND 
EXCAVATING 


•*BP-1 
(a) 

(b) 


»> 


Men  and  teams  required  wrecking  old 
buildings  and  removing  rubbish. 
Labor  required  shoring  and  underpin- 
ning for  new  foundations,  in  connec- 
tion with  basement  walls,  old  buildings, 
etc. 


\ 


U        PRACTICAL   COST   KEEPING 

**BF-2'' 

(a)  Men  and  teams  required  in  general 
basement  excavation,  to  excavate  earth 
and  remove  from  the  premises. 

(b)  Men  and  teams  required  excavating  for 
trenches,  piers,  footings,  etc.,  and  re- 
moving surplus  earth  from  premises. 

(c)  Labor  required  grading  and  back- 
filling. 

(a) 


Men  and  teams  required  excavating  for 
caissons;  including  excavating,  hoist- 
ing, placing  lagging,  placing  iron  rings, 
loading  wagons,  and  removing  excavat- 
ed earth  from  premises. 

Labor  required  placing  concrete  in  cais- 
sons. 

Labor  required  with  pile  driver;  driv- 
ing either  wood  or  concrete  piles,  in- 
cluding time  of  gang  with  pile  driver, 
engineers,  etc. 

(b)     Labor  required  cutting  off  wood  piles. 

(a)     Labor  required  placing  either  wood  or 
steel  sheet  piling. 


(b) 

**BP.4*' 

(a) 


COST   SCHEDULE 


15 


(b)     Labor  required  pumping  water  from 
excavation  and  piers. 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE,  OR  BRICK 


(( 


(< 


CP-l" 
(a) 


(b) 

CP-2" 

(») 


(b) 
(c) 


(I 


CP-3' 
(a) 

(b) 


Labor  required  building  and  erecting 
wood  forms  for  concrete  footings  and 
foundation  wtiUs. 

Labor  required  removing  wood  or  metal 
forms  and  cleaning  same. 

Labor  required  mixing  and  depositing 
concrete,  including  building  runways, 
removing  same,  etc. 
Labor  required  heating  materials  and 
water  for  concrete  in  freezing  weather. 
Labor  required  protecting  concrete 
with  temporary  enclosures,  straw, 
manure,  paper,  etc.,  during  freezing 
weather. 

Labor  required  unloading  reinforcing 
steel  from  cars  and  sorting  same. 
Labor  required  bending  and  placing 
reinforcement  steel  for  concrete  foot- 
ings and  foundations. 


16        PRACTICAL   COST   KEEPING 

(a)  Labor  required  on  stone  foundations, 
handling  and  placing. 

(b)  Labor  required  on  rubble  walls  and 
foundations,  handling  and  placing  ma- 
terials. 

(c)  Labor  required  on  brick  foundations 
and  walls,  handling  and  laying  brick. 

WATER  AND  DAMP  PROOFING 

**DP-1'' 

(a)  Labor  required  applying  plaster  coat 
of  damp  or  water  proofing.  Area 
should  be  given  in  square  feet. 

(b)  Labor  required  applying  water  proof 
paints.  Always  state  number  of  coats 
applied  and  area  covered  in  square  feet. 

CEMENT  AND  COMPOSITION  FLOORS, 
BASE  AND  WALKS 

**EP-1" 

(a)  Labor  required  placing  wood  screeds. 

(b)  Labor  required  placing  rough  concrete. 

(c)  Labor  required  mixing  finish,  and  ap- 
plying same,  including  cement  finishers' 
time  finishing  floor. 

*'EP-2" 

(a)     Labor  required  on  stone  or  cinder  con- 


COST   SCHEDULE 


17 


(b) 
(c) 


**EP-3" 
(a) 


(b) 

(c) 

**EP-4" 
(a) 


(b) 
(c) 
(d) 


Crete  floor  fill  between  wood  floor  sleep- 
ers. 

Labor  required  placing  concrete  floor 
fill  under  tile  and  marble  floors. 
Labor  required  placing  concrete  or  slag 
concrete    saddles,    floating    surface    of 
same,  etc. 

Labor  required  placing  wood  or  metal 
forms  for  concrete  and  cement  curb 
and  gutter.  Labor  removing  same. 
Labor  required  placing  rough  concrete 
for  concrete  curb  and  gutter. 
Labor  required  mixing  and  applying 
finish  top  on  concrete  curb  and  gutter. 

Labor  required  driving  stakes,  taking 
levels,  making  and  placing  templates 
for  cement  or  concrete  pavement. 
Labor  required  placing  rough  concrete. 
Labor  required  applying  finish  top. 
Labor  required  applying  sand  cushion, 
laying  paving  brick,  wood  blocks,  etc., 
and  filling  joints  with  pitch. 


**EP-5'' 
(a) 


Labor  required  applying  cement  finish 
floors  on  top  of  old  concrete  floors. 


18        PRACTICAL   COST   KEEPING 

(b)     Labor  required  on  cement  base.    Give 
height  of  base  and  number  of  lineal 

feet 

For  composition  or  mastic  floors  or  base, 
use  the  same  symbols  as  given  for  ce- 
ment work,  expect  add  the  letter  **C'* 
after  numeral,  as  "EP-5C.*' 

BRICK,  STONE,  GRANITE,  TERRA 
COTTA  AND  GENERAL  MASONRY 

BRICK  MASONRY 

(a)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing common  or  hollow  brick. 

(b)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing paving  brick  or  blocks  in  lime  or 
cement  mortar  or  sand  cushion. 

(c)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and 
laying  fire  brick. 

(d)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing exterior  and  interior  face  brick. 
(Always  state  kind  of  bond,  style  of 
joints,  etc.) 


COST   SCHEDULE 


19 


^ 


a 


(e)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing interior  and  special  face  brick. 

(f)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing enamel  or  glazed  face  brick,  either 
interior  or  exterior  work.  (Always  state 
size  of  brick  and  style  of  joint.) 

(g)  Labor  required  handling,  hoisting  and 
laying  face  brick,  fire  brick,  etc.,  for 
mantels,  fire  places,  hearths,  etc. 

(h)  Labor  required  handling,  hoisting,  and 
setting  terra  cotta  tile  or  cement  flue 
lining.  Give  number  of  lineal  feet  and 
size  of  tile  lining. 

(i)  Labor  required  handling,  hoisting,  and 
setting  salt  glazed  coping.  Give  thick- 
ness of  wall. 


**FP-2*' 

(a) 

(b) 
(c) 


Labor  required  unloading   cut  stone 
from  cars,  hauling  to  building,  and  un- 
loading at  building  site. 
Labor  required  cutting  stone,  lewising, 
carving,  etc. 

Labor  required  handling  and  setting 
cut  stone. 


20 


PRACTICAL    COST   KEEPING 


COST   SCHEDULE 


21 


(d)     Labor  on  miscellaneous  stone  work. 

(a)  Labor  required  unloading  granite  from 
cars,  hauling  to  building,  and  unloading 
at  building  site. 

(b)  Labor  required  cutting  granite,  lewis- 
ing,  carving,  etc. 

(c)  Labor  required  handling  and  setting 
granite. 

(d)  Miscellaneous  labor  costs  on  granite. 


it 


(a) 


(b) 


FP-5»' 


Labor  required  unloading  architectural 
terra  cotta  from  cars,  hauling  to  build- 
ing, and  unloading  at  building  site. 
Labor  required  handling  and  setting 
terra  cotta. 

Labor  required  cleaning  and  pointing 
brick  work,  cut  stone,  granite  or  terra 
cotta.  Give  number  of  brick  in  thou- 
sands and  square  feet  of  surface 
cleaned. 

REINFORCED  CONCRETE  CONSTRUC- 
TION 

*'GP-1" 

(a)     Labor  required  framing  and  erecting 
all  classes  of  plain  slab  forms. 


(b)  Labor  required  framing  and  erecting 
all  classes  of  beam  and  lintel  forms. 

(c)  Labor  required  framing  and  erecting 
depressions  in  flat  slab  work  at  column 
heads. 

(d)  Labor  required  framing  and  erecting 
wood  column  forms  for  reinforced  con- 
crete or  fire  proofing.  (Always  state 
whether  columns  are  square  or  octag- 
onal.) 

(e)  Labor  required  handling  and  erecting 
square,  round,  or  octagonal  metal  col- 
umn forms.    (State  kind  of  head  used.) 

(f)  Labor  required  removing  all  classes  of 
metal  column  moulds. 

(g)  Labor  required  removing  wood  forms 
for  all  kinds  of  reinforced  concrete  con- 
struction, such  as  plain  slabs,  beam 
and  lintel,  and  column  forms. 

(h)  Miscellaneous  labor  costs,  cleaning  old 
lumber,  etc. 

*'GP-2'' 

(a)  Labor  required  handling  cement,  sand, 
and  gravel  to  concrete  mixer;  labor  on 
concrete  mixer,  spouts,  hoppers,  etc.; 
and  the  labor  required  wheeling  con- 
crete from  hoppers  and  placing;  also 


ill 


22        PRACTICAL   COST   KEEPING 

labor  used  in  assisting  dumping  cars, 
carts  or  barrows;  and  the  grading  and 
spading  of  concrete.  Labor  required 
placing  and  removing  runways. 

(b)  Labor  required  heating  sand,  gravel, 
and  water  for  concrete  placed  during 
freezing  weather. 

(c)  Labor  required  covering  concrete  with 
straw,  paper,  or  other  temporary  pro- 
tection during  freezing  weather.  Labor 
attending  salamanders,  or  temporary 
heat. 

(a)  Labor  required  unloading  reinforcing 
steel  from  cars,  hauling  to  building,  and 
unloading  at  building  site. 

(b)  Labor  required  bending  reinforcing 
steel  for  slabs,  beams,  or  columns. 

(c)  Labor  required  handling  and  placing 
reinforcing  steel. 


<i 


GP-4 

(a) 


>» 


(b) 


Labor  required  handling  and  placing 
clay    tile,    gypsum    blocks,    or    metal 
domes  for  floors,  depending  upon  the 
system  of  floors  in  use. 
Labor  required  placing  expanded  metal 


COST   SCHEDULE 


23 


lath,  etc.,  where  same  comes  on  top  of 
wood  forms. 

(c)  Labor  required  placing  hangers  for 
metal  lath  or  plaster  board  ceilings. 

(d)  Labor  required  placing  metal  lath  or 
plaster  board  ceilings  directly  under 
concrete  floors,  on  hangers  placed  in 
the  concrete. 

HOLLOW  TILE  FIRE  PROOFING 

(a)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  up  to  8 
inches  of  thickness. 

(b)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  from  10 
to  12  inches  in  thickness. 

(c)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  13  and  14 
inches  thick. 

(d)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  15  and  16 
inches  thick. 

(e)  Labor  required  handling,  hoisting,  and 
placing  tile  for  beam,  spandrel  and 
girder  covering. 

(f)  Labor  placing  and  removing  tempo- 
rary wood  forms  or  centering. 


I  f 


24        PRACTICAL   COST   KEEPING 

(a)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to  4 
inches  in  thickness. 

(b)  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  4  inches  in  thickness. 

(c)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
6  inches  in  thickness. 

(d)  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  6  inches  in  thickness. 

(e)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
8  inches  in  thickness. 

(f )  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  8  inches  in  thickness. 

(g)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
10  inches  in  thickness. 

(h)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to  12 
inches  in  thickness. 

(i)  Labor  required  handling,  hoisting,  and 
placing  book  tile. 


COST  SCHEDULE 


25 


(j)  Labor  required  handling,  hoisting,  and 
placing  furring  tile  up  to  3  inches  in 
thickness. 

(k)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  column  covering. 

(1)  Labor  required  handling,  hoisting,  and 
placing  clay  **  back-up '^  blocks  for  back- 
ing up  face  brick  work  or  solid  tile 
walls. 

(m)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  furring  up  floors 
in  toilets,  pipe  spaces,  etc. 

(n)  Labor  required  handling,  hoisting,  and 
placing  roof  tile,  such  as  Federal  Ce- 
ment tile.  Gypsum  roof  tile,  etc. 

ROUGH  CARPENTRY 
**HP-1" 

(a)  Framing  wood  columns  or  posts,  round- 
ing comers,  boring  through  center,  and 
handling  and  placing. 

(b)  Framing  wood  girders  or  beams,  round- 
ing or  chamfering  corners,  and  labor 
required  in  handling  and  placing. 

(c)  Labor  required  framing  and  placing 
wood  joists,  rafters,  etc.,  in  mill  con- 
structed buildings.    ( State  whether  nee- 


26        PRACTICAL   COST   KEEPING 

essary  to  frame  for  joist  hangers,  stir- 
rups, etc.) 

(d)  Labor  required  framing  and  placing 
wood  saddles,  hips,  valleys,  etc.,  on  top 
of  flat  wood  roof,  such  as  factories,  etc. 

(e)  Labor  required  framing  and  placing 
wood  sills,  joists,  ceiling  rafters,  etc., 
in  frame  buildings. 

(f)  Framing  and  placing  wood  studs  for 
exterior  and  interior  walls,  such  as 
frame  buildings,  partitions,  etc. ;  framed 
in  light  lumber,  such  as  2x4,  2x6  and 
2x8  inch  material. 

(g)  Labor  required  framing  and  placing 
straight,  double  pitch,  or  gable  roofs 
on  residences,  bams,  out  houses,  etc. 

(h)  Framing  and  placing  hip  roofs,  with 
hips,  valleys,  etc.,  as  used  on  fancy  resi- 
dences, churches,  etc. 

'*HP-2*' 

(a)  Labor  required  handling  and  placing 
wood  sub-floors,  wood  sheathing  on  side 
walls,  roofs,  etc.     (Laid  straight.) 

(b)  Same  as  above  expect  laid  diagonally. 

(c)  Labor  required  handling  and  placing 
wood    sub-floors    in    mill    constructed 


COST   SCHEDULE 


27 


buildings,  such  as  2x6,  3x6  inch  lumber, 
etc. 
(d)  Labor  required  handling  and  placing 
laminated  wood  floors  in  mill  con- 
structed buildings,  such  as  2x4,  2x6, 
2x8,  2x10  and  2x12  inch  lumber  laid 
on  edge  and  spiked  together. 

(a)  Labor  required  handling  and  placing 
wood  furring  strips  on  brick  or  tile 
walls,  etc.  (Always  state  whether  it 
was  necessary  to  plug  walls  and  whether 
it  was  necessary  to  produce  absolutely 
straight  walls,  as  the  cost  of  this  work 
will  vary  from  100  to  200  per  cent, 
depending  upon  the  class  of  work  per- 
formed.) 

(b)  Labor  required  furring  wood  ceilings 
under  wood  joists.  Same  conditions  as 
stated  above. 

(c)  Labor  required  placing  wood  grounds 
on  brick  or  tile  walls  or  partitions. 
(State  whether  it  was  necessary  to  plug 
walls,  and  whether  it  was  necessary  to 
produce  absolutely  straight  work.) 

(d)  Labor  required  placing  wood  grounds 
on  wood  stud  partitions  or  wood  fur- 


28        PRACTICAL   COST  KEEPING 


COST   SCHEDULE 


29 


Si, 


ring  strips.  (State  whether  or  not  it 
was  necessary  to  wedge  or  build  out 
grounds  to  produce  absolutely  straight 
surface  for  plaster.) 

(e)  Labor  required  handling  and  placing 
wood  furring  strips  over  wood  sub- 
floor.  (State  whether  or  not  it  was 
necessary  to  wedge  up  strips  to  produce 
an  absolutely  level  surface  for  finish 
wood  floors.) 

(f)  Labor  required  handling  and  placing 
wood  floor  sleepers  or  screeds  over 
rough  concrete  floor,  to  be  filled  in  with 
cinder  or  other  concrete.  (State  class 
of  work  required.) 

(g)  Labor  required  making  and  placing 
wood  bucks  for  door  openings. 

(a)  Labor  required  laying  hardwood  or 
other  finish  wood  floors.  If  more  than 
one  kind  of  flooring  on  job,  separate 
cost  should  be  kept  on  each  kind. 

(b)  Labor  required  scraping,  traversing, 
and  sanding  hardwood  or  other  finish 
wood  floors.  (Give  full  information 
necessary  as  to  number  of  operations 
required  to  make  a  finished  job.) 


(c)  Labor  required  laying  parquetry  floors. 
(Give  complete  description  of  floor.) 

(d)  Labor  required  scraping,  traversing, 
and  sanding  parquetry  floors.  (Give 
complete  information  as  to  number  of 
operations  necessary  to  make  finished 
job.) 

(a)  Labor  required  dipping  wood  shingles 
in  stain  or  creosote  oils. 

(b)  Labor  required  handling  and  laying 
wood  shingles.  (State  whether  laid 
with  one  or  two  nails  to  a  shingle,  dis- 
tance to  weather,  etc.)  Costs  should 
be  given  per  1,000  shingles. 

(a)  Labor  required  framing  for  rough 
stairs;  such  as  rear  porches,  open 
strings  to  basement,  etc. 

(b)  Labor  required  placing  shelves  and 
shelf  cleats  in  pantries,  closets,  etc. 

MILL  WORK  AND  INTERIOR  FINISH, 

STAIRS,  ETC. 
'*IP-1'' 

(a)  Labor  required  unloading  mill  work 
from  cars,  hauling  to  job,  and  placing 
inside  of  building. 


30        PRACTICAL    COST   KEEPmO 


(b)  Labor  required  assembling  wood  door 
and  window  frames,  when  sent  to  job 
K.D. 

(c)  Labor  required  handling  and  placing 
wood  door  and  window  frames. 

(d)  Labor  required  fitting  wood  sash. 
(State  whether  double  hung  or  case- 
ment.) 

(e)  Labor  required  hanging  wood  sash. 
(State  whether  double  hung  or  case- 
ment.) 

(f)  Labor  required  fitting  and  hanging 
wood  doors. 

(g)  Labor  required  trimming  door  open- 
ings. (Always  state  the  number  of 
sides  of  trim  in  place.) 

(h)  Labor  required  trimming  window  open- 
ings, including  the  placing  of  jamb  lin- 
ings, stops,  etc.  (Always  give  the  num- 
ber of  openings  completed.) 

(i)  Labor  required  handling  and  placing 
cases,  book  cases,  wardrobes,  etc. 

(j)  Labor  required  setting  wood  mantels, 
shelves,  brackets,  etc. 

(k)  Labor  required  handling  and  placing 
wood  base.  ( State  whether  two  or  three 
member  base.) 


COST  SCHEDULE 


31 


(1)      Labor  required  placing  wood  chair  rail, 

wainscot  cap,  etc. 
(m)    Labor    required    placing    wood    plate 

rail,  wood  cornice,  etc.    (State  number 

of  members.) 
(n)     Labor  required  placing  wood  picture 

mould. 


'*IP.2*' 

(a) 


(b) 


(a) 


NOTE. 


Labor  required  handling  and  placing 
wood  stair  strings,  treads,  risers,  etc. 
(State  whether  open  or  box  strings.) 
Labor  required  handling  and  placing 
wood  hand  rail,  balusters,  newels,  etc. 
(Give  number  of  newels  set,  lineal  feet 
of  hand  rail,  and  number  of  balusters 
set.) 

Labor  required  placing  jamb  linings, 
stops,  and  casings  for  wood  borrowed 
lights.  (Give  number  of  openings  and 
average  size  of  same.) 

If  interior  finish  is  ART  METAL  in- 
stead of  wood,  use  the  same  symbols  as 
given  above,  with  the  exception  of  the 
heading  on  the  Labor  Distribution 
Sheet,  instead  of  placing  the  symbols 


32        PRACTICAL    COST   KEEPING 

**IP-1''  change  to  **IP-1  Metal/*  etc., 
throughout. 

WOOD    AND    METAL    LATHING    AND 
PLAIN  AND  ORNAMENTAL 
PLASTERING,  ETC. 
''JP-1" 

(a)  Labor  required  unloading  wood  or 
metal  lath,  channels,  etc.,  from  cars, 
hauling  to  building;  and  unloading  at 
building.  This  includes  all  materials 
used  in  connection  with  lathing  and 
furring. 

(b)  Labor  required  handling  and  placing 
wood  lath.  State  whether  lath  are  1 
or  1%  inches  wide.  Quantities  should 
be  given  per  1,000  lath  or  per  100  square 
yards. 

(c)  Labor  required  handling  and  placing 
Sackett  or  other  plaster  board  nailed  to 
wood  studs.  Quantities  should  be  given 
per  1,000  square  feet  or  in  square  yards. 

(d)  Labor  required  handling  and  placing 
metal  lath  on  wood  studs.  Measure- 
ment should  be  given  in  square  yards. 

(e)  Labor  required  dipping  or  painting 
metal  channels,  angles  or  metal  lath. 

(f)  Labor  required  placing  hangers,  han- 


COST   SCHEDULE 


33 


dling,   bending,   and   placing   channel 
iron  and  lath  for  suspended  metal  ceil- 
ings, 
(g)     Labor  required  placing  anchors,  chan- 
nel iron  studs,  and  metal  lath  for  solid 
metal  and  plaster  partition.    This  in- 
cludes such  work  as  Hy-Rib,  Rib-Trus, 
Corr-Mesh,  etc. 
(h)     Labor  required  bending,  placing  an- 
chors, channels  and  metal  lath  for  orna- 
mental beams,  cornices,  brackets,  etc. 
(i)      Labor  required  placing  wood  furring, 
for  ornamental  plaster,  cornices,  beams, 
brackets,  etc. 
(j)      Labor  required  placing  metal  corner 
beads  on  wood  studs  or  angles  where 
beads  are  nailed  directly  to  studs  or 
wood.      State    whether    necessary    to 
plumb   corner  beads,   etc.     This   will 
also  apply  to  metal  picture  mould, 
(k)     Labor  required  placing  metal  comer 
beads  on  brick  or  tile  walls  or  parti- 
tions.     (State    whether    necessary    to 
plumb  same.    This  will  also  apply  to 
concealed  metal  picture  mould.) 

**JP-2*' 

(a)     Labor   required  unloading   plastering 


34        PRACTICAL   COST   KEEPING 


materials  from  cars,  hauling  to  job,  and 
unloading  at  building  site. 

(b)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers*  time  applying  scratch  coat 
on  wood  or  metal  lath  and  brick  or  tile 
walls  and  ceilings.  On  work  of  this 
kind  measurement  should  be  given  in 
square  yards  and  thickness  of  grounds 
mentioned. 

(c)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  brown  coat 
on  wood  or  metal  lath,  brick  or  tile 
walls  and  ceilings. 

(d)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  **skim"  or 
white  coat  on  interior  work. 

(e)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  sand  finish 
coat  on  interior  work. 

(f)  Labor  required  mixing  materials, 
building  scaffold,  assisting  plasterers, 
and  plasterers'  time  appl3ring  finish 
coat  of  Eeene's  cement.  Adamant,  or 


COST  SCHEDULE 


35 


other   cement   finish   plasters   on   in- 
terior work, 
(g)     Labor     required     mixing     materials, 
building  scaffold,   assisting  plasterers, 
and   plasterers'   time   applying   finish 
coat  of  Keene's  cement.  Adamant,  or 
other  cement  finish  plasters;  blocked 
off  to   represent  tile  in  squares  2x6 
inches,  3x6  inches,  etc. 
Labor  required  applying  finish  coat  of 
Caen  cement  plaster,  either  plain  or 
blocked  off  to  represent  ashlar. 
Labor  required  in  connection  with  ce- 
ment base  from  6  to  8  inches  high. 
Labor  required  running  ceiling  coves 
or  bull  nose  corners. 

Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  scratch  coat 
on  exterior  walls  of  metal  lath,  wood 
lath,  brick  or  tile  walls.  This  applies 
to  all  classes  of  cement  work  such  as 
Portland  cement,  Stone-kote,  etc. 
(b)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  brown  coat 


(h) 

(i) 
(J) 

"JP-3" 

(a) 


36 


PRACTICAL    COST   KEEPING 


on  exterior  walls  of  wood  lath,  brick  or 
tile  walls.  This  applies  to  all  kinds  of 
exterior  plaster. 

(c)  Labor  time  required  mixing  materials, 
building  scaffold,  assisting  plasterers, 
and  plasterers*  time  applying  float  fin- 
ish coat  on  exterior  walls  of  Portland 
cement,  Stone-kote,  Kellastone  or  simi- 
lar materials. 

(d)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers*  time  applying  rough  cast 
finish  coat  on  exterior  walls  of  Port- 
land cement,  Stone-kote,  Kellastone,  or 
similar  materials. 

(e)     Labor  required   running  exterior   cor- 
nices in  Keene's  cement  or  Portland 
cement. 
''JP.4" 

(a)  Labor  required  making  moulds  and 
running  ornamental  cornices.  If  un- 
der one  foot  in  girth  measurement 
should  be  given  by  the  lineal  foot;  if 

'  over  one  foot  in  girth,  measure  by  the 

superficial  foot. 

(b)  Labor  required  sticking  ornaments  to 
plain  plaster  cornices,  beams  etc.  Meas- 


C08T   SCHEDULE 


37 


urement  should  be  taken  by  the  lineal 
foot,  and  each  row  of  enrichment  should 
be  so  measured. 

(c)  Labor  required  making  models,  etc., 
for  ornamental  plaster  bases,  caps,  wall 
and  ceiling  panels,  cornice  and  beam  en- 
richments. All  work  under  one  foot 
in  girth  should  be  measured  by  the 
lineal  foot ;  over  one  foot  in  girth,  meas- 
ure by  the  superficial  foot. 

(d)  Labor  required  casting  land  maWng 
all  classes  of  ornamental  plaster  work 
as  given  above.  Measurements  should 
be  taken  the  same  as  given  under  (c). 

(e)  Labor  required  sticking  wall  and  ceil- 
ing panels  in  place  after  they  had  been 
cast  in  shop. 

(f)  Labor  required  setting  ornamental 
plaster  bases,  caps,  figures,  etc.,  in 
place,  after  they  had  been  cast  in  shop. 

(g)  Labor  running  wall  rails  and  panel 
moulds  under  one  foot  in  girth. 

(h)  Labor  required  sticking  wall  rails 
and  panel  moulds  in  place  after  they 
had  been  cast  in  the  shop.  Measure- 
ments of  the  above  items  should  be 
taken  by  the  lineal  foot. 


38        PRACTICAL   COST  KEEPING 


SHEET  METAL  WORK,  CORNICES,  SKY- 
LIGHTS,  METAL  CEILINGS,  FIRE 
PROOF  DOORS,  AND  WINDOWS 
"KP-1" 

(a)  Labor  reqnired  unloading  material 
from  cars,  hauling  to  building  and  un- 
loading. 

(b)  Labor  required  handling  and  setting 
metal  window  frames. 

(c)  Labor  required  handling  glass  and  glaz- 
ing metal  sash. 

(d)  Labor  required  handling  and  setting 
frames  for  metal  doors. 

(e)  Labor  required  hanging  and  fitting 
metal  doors,  including  the  necessary 
hardware.  (State  whether  sliding, 
swinging  or  folding  doors.) 

(f)  Labor  required  handling  and  erecting 
metal  skylights.  State  whether  single, 
double  pitch  or  hip.  If  side  lights  are 
inclnded  give  number  of  same  and 
whether  stationary  or  pivoted. 

(g)  Labor  required  handling  and  erecting 
sash  operating  devices. 

(h)  Labor  required  handling  and  erecting 
vent  ducts  and  ventilators.  Give  size 
and  number. 


COST  SCHEDULE 


39 


(i)  Labor  required  handling  and  placing 
metal  eaves  trough  and  gutter.  Give 
number  of  lineal  feet  placed. 

(j)  Labor  required  handling  and  placing 
metal  down  spout. 

"KP-2" 

(a)  Labor  required  handling  and  placing 
metal  ceilings.  Measurement  to  be 
taken  in  superficial  feet. 

(b)  Labor  required  handling  and  placing 
steel  siding.  Measurement  to  be  taken 
in  superficial  feet. 

(c)  Labor  required  handling  and  placing 
sheet  metal  or  copper  cornices.  If  less 
than  one  foot  in  girth,  give  measure- 
ment in  lineal  feet;  if  over  one  foot 
in  girth,  give  measurement  in  super- 
ficial feet. 

(d)  Labor  required  handling  and  placing 
tin,  lead,  galvanized  iron  or  copper 
roofing.  State  size  of  sheets,  and 
whether  finished  with  flat  or  stand- 
ing seams.  Measurement  to  be  given 
in  superficial  feet. 

(e)  Labor  required  handling  and  plac- 
ing imitation  tile  roofing.  Made  to  rep- 
resent Spanish  tile^  Mission  tile,  etc. 


W.S 


40        PRACTICAL    COST   KEEPING 


COST   SCHEDULE 


41 


m 


if 


Measurement  to  be  given  in  superficial 
feet. 

ROOFING,  COMPOSITION,  FELT,  TILE, 

ASBESTOS,  SLATE,  ETC. 
**LP-1" 

(a)  Labor  required  unloading  material  from 
cars,  hauling  to  job,  and  unloading  at 
building. 

(b)  Labor  required  mopping  roof,  apply- 
ing paper,  and  mopping  same.  Meas- 
urement should  be  given  in  square  feet 
and  always  give  the  number  of  layers 
of  paper  and  number  of  moppings  re- 
quired. 

(c)  Labor  required  mopping  felt  and  ap- 
plying gravel  on  composition  roofs. 
Give  the  quantity  of  gravel  used  for  the 
entire  job  in  order  that  the  correct 
number  of  pounds  may  be  calculated 

'  per  square  of  roof. 

Labor  on  READY  ROOFING  takes 
the  same  cost  symbols  as  given  above. 
Note  the  kind  of  roofing  applied  and 
the  different  operations  required  apply- 
ing same. 

(d)  Labor  required  handling  and  apply- 
ing asphalt  shingles.    Measurement  to 


be  given  in  square  feet;  and  the  size 
of  shingles  and  amount  of  nailing  per 
shingle  should  always  be  noted. 

(e)  Labor  required  handling  and  placing 
Asbestos  shingles.  Measurement  should 
be  the  same  as  given  under  (d). 

(f )  Labor  cost  of  punching  slate  on  job. 

(g)  Labor  required  handling  and  applying 
roofing  slate.  Always  give  size  of 
slate  and  measurement  in  square  feet. 

(h)  Labor  required  hoisting,  handling,  and 
placing  Spanish  or  Mission  roofing  tile. 
Measurement  in  square  feet. 

(i)  Labor  required  hoisting,  handling,  and 
placing  promenade  or  similar  roofing 
tile.  State  whether  laid  in  asphalt 
mastic  or  cement.  Give  size  of  tile 
and  measurement  in  square  feet. 


**LP-2'' 
(a) 


Labor  required  handling  and  placing 
felts  or  deadening  quilts  on  floors. 

(b)  Labor  required  handling  and  placing 
Beaver  board  or  similar  wall  board 
on  walls  and  ceilings. 


42        PRACTICAL   COST   KEEPING 


III 


INTERIOR  MARBLE,  SLATE  AND 
SCAGLIOLA  WORK 

**MP.l" 

(a)  Labor  required  unloading  materials 
from  cars,  hauling  to  job,  and  unload- 
ing at  building. 

(b)  Labor  required  handling  and  placing 
marble  base.  State  height  of  same,  and 
whether  furnished  with  rough  or  smooth 
bottoms. 

(c)  Labor  required  handling  and  placing 
marble  wainscot  cap.  Give  height  of 
same,  and  measurement  in  lineal  feet. 

(d)  Labor  handling  and  setting  marble 
wainscot,  toilet  backs,  etc.  Give  height 
of  wainscot,  and  measurement  in  super- 
ficial feet. 

(e)  Labor  handling  and  placing  wainscot 
on  the  rake.  Measurement  same  as 
given  above. 

(f)  Labor  required  handling  and  placing 
marble  stair  treads. 

(g)  Labor  required  handling  and  placing 
marble  stair  risers.  On  both  treads 
and  risers  give  length,  width  and  thick- 
ness, and  the  number  set  in  place. 

(h)     Labor   handling    and    setting   marble 


COST   SCHEDULE 


43 


thresholds.  Give  number  and  length 
of  same. 

(1)  Labor  required  handling  and  setting 
marble  plinths.  Give  number  of 
plinths  set 

(i)  Labor  required  handling  and  setting 
marble  toilet  partitions  and  stall  parti- 
tions. Measurement  should  be  given 
in  superficial  feet. 

(k)  Labor  required  handling  and  setting 
marble  stall  fronts  and  rail.  Measure- 
ment should  be  given  in  lineal  feet. 

(1)  Labor  handling  and  setting  marble 
counter  tops  and  fronts.  Measure- 
ment should  be  given  in  superficial  feet. 


i 


•*MP-2^' 


(a)  Labor  handling  and  setting  marble 
urinal  floor  slabs  and  similar  work. 
Measurement  should  be  given  in  super- 
ficial feet,  and  the  number  of  pieces 
set. 

(b)  Labor  handling  and  setting  marble  floor 
tile,  including  cement  fill  underneath. 
Give  size  of  tile  and  measurement  in 
superficial  feet. 

(c)  Labor  smoothing  and  polishing  marble 


44        PRACTICAL    COST   KEEPING 


COST   SCHEDULE 


45 


floors.  State  whether  hand  or  machine 
work)  and  area  in  superficial  feet. 

NOTE.  For  setting  all  classes  of  struc- 
tural slate  work,  use  same  symbols  as 
given  under  marble,  excepting  add  **S*' 
as  **MP-2aS/' 

(a)  Labor  making  models  for  scagliola 
columns,  bases,  caps,  wall  panels,  etc. 
Measurement  should  be  given  in  super- 
ficial feet,  and  number  of  pieces. 

(b)  Labor  making  scagliola  columns,  bases, 
caps,  wall  panels,  wainscot,  etc.  Meas- 
urement same  as  given  under  (a). 

(c)  Labor  polishing  scagliola  work.  Meas- 
urement should  be  given  in  superficial 
feet. 

(d)  Labor  handling  and  setting  scagliola 
after  it  had  been  delivered  to  job. 
Measurement  should  be  given  in  super- 
ficial feet  for  columns,  bases,  caps,  etc., 
and  in  lineal  feet  for  base,  door  trim, 
panel  rails,  etc. 

TILE  AND  MOSAIC  WORK,  TERRAZZO. 
<  <  NP.j » »  ETC. 

(a)     Labor  unloading  cars,  hauling  tile  to 


building,  and  unloading  materials  at 
the  building  site. 

(b)  Labor  mixing  and  placing  cement  floor 
fill  (usually  2y2  to  3  inches  thick) 
under  tile  and  marble  floors,  etc.  Meas- 
urement should  be  given  in  superficial 
feet. 

(c)  Labor  handling  materials  and  laying 
tile  floors  where  all  classes  of  tile 
mounted  on  paper  are  used;  such  as, 
bath  rooms,  lavatories,  vestibules,  cor- 
ridors, etc.  This  includes  tile  from  % 
to  1  inch  in  diameter,  in  rounds,  hex- 
agons, and  squares.  Measurement 
should  be  given  in  superficial  feet ;  and 
in  small  spaces  give  the  number  of 
rooms  completed. 

(d)  Labor  assisting  tile  setters,  and  time 
required  laying  tile  floors  for  all  classes 
of  unmounted  floor  tile  up  to  3  inches 
in  diameter.  Measurement  should  be 
given  as  noted  under  (c). 

(a)  Labor  assisting  and  laying  quarry  and 
other  tile  floors  from  4x4  inches  to 
12x12  inches.    State  class  of  floor  be- 


46        PRACTICAL    COST   KEEPING 

ing  laid,  size  of  tile,  and  area  in  super- 
ficial feet. 

(b)  Labor  required  smoothing  or  polishing 
the  various  kinds  of  floor  tile.  Meas- 
urement should  be  given  in  superficial 
feet. 

(c)  Labor  assisting  and  setting  tile  base 
(either  cove  or  straight)  in  enameled, 
quarry,  or  plain  cement  tile.  This  in- 
cludes all  classes  of  base  from  1x1  inch 
cove  to  base  8  inches  high.  Give  height 
of  base  and  measurement  in  lineal  feet. 

( d )  Labor  assisting  and  setting  tile  wainseot 
cap.  Give  height  of  cap  and  measure- 
ment in  lineal  feet. 

(e)  Labor  assisting  and  setting  enameled 
or  other  wall  tile  up  to  6x6  inches. 
State  size  of  tile  nsed  and  measure- 
ment in  superficial  feet.  In  small  rooms 
give  number  of  superficial  feet  of  wall 
tile  in  each  room. 


'*NP-3 
(a) 


>> 


Labor  laying  composition  tile  floors; 
such  as  cork,  Arrow-lock,  etc.,  where 
the  tile  are  placed  on  top  of  cement 
finish  floors.  Measurement  should  be 
given  in  superficial  feet. 


COST   SCHEDULE 


47 


(b)  Labor  installing  the  various  kinds  of 
composition  floors,  such  as  Kellastone, 
Asbestone,  Marbleloid,  etc.  Measure- 
ment should  be  given  in  superficial  feet 
and  state  whether  laid  plain  or  blocked 
off  to  represent  tile. 

(c)  Labor  installing  composition  base.  Give 
height  of  base  and  measurement  in 
lineal  feet. 

-NP.4'' 

(a)  Labor  running  terrazzo  cove  base.  Give 
height  of  base  and  measurement  in 
lineal  feet. 

(b)  Labor  smoothing  or  polishing  terrazzo 
base.  Same  rules  for  measurement 
as  given  above. 

(c)  Labor  installing  monolithic  terrazzo 
floors.  Measurement  should  be  given  in 
superficial  feet,  and  give  extra  time, 
if  any,  required  on  border. 

(d)  Labor  smoothing  or  polishing  terrazzo 
floors.  Measurement  should  be  given  in 
superficial  feet,  and  state  whether 
machine  or  hand  smoothed  or  polished. 

*'NP-5" 

(a)  Labor  handling  tile  and  setting  mantel 
fronts.     Measurement  should  be  given 


*l 


ii 


M  f 


: 


48        PRACTICAL   COST  KEEPING 

in  superficial  feet,  and  the  number  of 
fronts  installed, 
(b)  Labor  installing  tile  hearths  and  back 
hearths  for  fire-places.  Measurements 
should  be  given  in  superficial  feet  and 
the  number  of  hearths  installed. 

GLASS  AND  GLAZING 

Labor  unloading  glass  from  cars,  haul- 
ing to  building,  and  unloading  glass  in 
building. 

Labor  handling  and  setting  plain  win- 
dow glass  in  putty.  Give  number  of 
lights  set  per  8  hour  day  and  average 
size  of  glass. 

(c)  Same  as  above,  except  glazed  with  wood 
stops. 

(d)  Labor  handling  and  setting  plate  glass 
in  putty.  Give  number  of  lights  set 
per  8  hour  day  and  average  size  of  glass. 

(e)  Same  as  (d),  except  glazed  with  wood 
stops. 

(f)  Labor  handling  and  setting  French 
plate  mirrors.  Give  number  of  mir- 
rors set  and  average  size  of  same. 

(g)  Labor  glazing  elevator  doors,  etc.,  with 


COST  SCHEDULE 


49 


**0P-1" 

(a) 

(b) 


metal  stops.  This  includes  all  classes 
of  glass,  window,  plate  and  mirrors. 
Give  number  of  lights  glazed  and  aver- 
age size  of  same. 

(h)  Labor  glazing  steel  sash.  Give  average 
size  of  lights  and  number  glazed  per 
8  hour  day. 

(i)  Labor  glazing  art  or  leaded  glass  in 
putty.  Give  average  size  of  lights  and 
number  of  lights  glazed. 

(j)  Same  as  above  except  glazed  with  wood 
stops. 


PAINTING,  VARNISHING  AND 
DECORATING 


*TP-1 
(a) 

(b) 


>> 


(c) 


Labor  unloading  material  from  cars, 
hauling  to  building,  and  unloading  at 
building  site. 

Labor  applying  primer  coat  on  wood; 
such  as,  window  frames,  sash,  doors, 
exterior  wood  work,  clap  boarded  walls, 
etc. 

Labor  applying  each  additional  coat 
after  first  coat  on  all  classes  of  work 
as  given  above.     Measurement  should 


I 


50 


PRACTICAL    COST   KEEPING 


be   given   per   square   containing   100 
square  feet. 

(d)  Labor  applying  first  coat  on  brick, 
rough  plaster,  cement  and  stone  walls. 

(e)  Labor  applying  each  additional  coat 
after  first  coat  on  all  classes  of  work 
as  given  under  (d).  Measurement 
should  be  given  per  square  containing 
100  square  feet. 

(f)  Labor  applying  stain,  filler,  varnish, 
shellac,  wax,  etc.,  to  interior  wood  work 
and  interior  finish.  Separate  time 
should  be  kept  on  each  coat  where  pos- 
sible. Measurement  should  be  given 
per  square  containing  100  square  feet. 

(g)  Labor  rubbing  down  all  classes  of  in- 
terior wood  work  for  rubbed  finish. 
Measurements  as  noted  above. 

(h)  Labor  applying  stain,  filler,  shellac, 
varnish,  or  wax  to  hardwood  floors. 
Separate  time  should  be  kept  on  each 
coat  where  possible,  so  as  to  note  the 
difference  in  time  required  to  apply  the 
different  materials.  Measurement 
should  be  given  per  square  containing 
100  square  feet. 


I 


COST   SCHEDULE 


51 


(a)  Labor  applying  wall  size  (either  glue 
or  hard  oil)  to  plastered  walls  and 
ceilings. 

(b)  Labor  applying  calcimine  to  plastered 
walls  or  ceilings.  Measurement  should 
be  given  per  square  containing  100 
square  feet. 

(c)  Labor  applying  cold  water  paint,  white 
wash,  etc.,  to  brick,  wood  or  plaster 
walls  and  ceilings.  This  refers  to  work 
applied  vnfh  brush,  by  hand,  and  meas- 
urement should  be  given  per  square 
containing  100  square  feet. 

(d)  Labor  applying  cold  water  paint  by 
machine. 

(e)  Labor  applying  paint  to  plastered  walls 
and  ceilings. 

(f )  Labor  stippling  painted  walls  and  ceil- 
ings. 

(g)  Labor  hanging  paper  on  walls  and  ceil- 
ings. Measurement  should  be  given  by 
the  number  of  single  or  double  rolls 
applied. 


1 


52        PRACTICAL    COST   KEEPWG 

STRUCTURAL  AND  ORNAMENTAL 
IRON  AND  STEEL  WORK 

(a) 


COST   SCHEDULE 


53 


(b) 


(c) 


(d) 


(e) 


(f) 
(g) 


(h) 


Labor  unloading  structural  steel  from 
cars,  hauling  to  job,  and  unloading  at 
building. 

Labor  distributing  structural  steel  from 
point  of  unloading  at  the  job  to  der- 
ricks/ready for  placing  in  the  building. 
Labor  placing  and  raising  derricks, 
hoisting  engines,  air  compressors,  re- 
moving same,  etc. 

Labor  handling  and  placing  structural 
steel.    Structural  steel  is  estimated  by 
the  number  of  tons  of  steel  placed. 
State  whether  job  is  wall  bearing  or 
steel  skeleton  frame. 
Labor  placing  steel  lintels,  cast  iron 
columns,  loose  I  beams,  and  other  mis- 
cellaneous iron  and  steel.    Give  weight 
of  materials  placed. 
Labor  time   required  bolting  connec- 
tions.   Give  number  of  bolts  placed. 
Labor  time  required  heating  and  driv- 
ing   rivets.      Give    number    of    rivets 
placed. 

Labor  placing  and  erecting  steel  stacks, 


etc.  Give  size  of  stack  and  weight  of 
same. 

(i)  Labor  handling  and  placing  miscellan- 
eous iron  sidewalk  doors,  area  gratings, 
coal  hole  covers,  coal  hole  doors,  coal 
chutes,  cast  iron  bumpers,  etc. 

(j)  Labor  assembling  and  erecting  in  place 
ornamental  iron  stairs,  etc.  Give  detail 
of  stair,  story  height,  and  a  general 
description  for  reference. 

(k)  Labor  assembling  and  erecting  iron  fire 
escapes,  etc.  Give  number  of  stories, 
number  of  flights  of  stairs,  number  of 
platforms,  width  of  stairway,  etc. 

(1)  Labor  handling  and  placing  steel  sash. 
Give  number  of  sections  placed  and 
area  in  square  feet. 

(m)  Labor  assembling  and  placing  orna- 
mental iron,  brass,  or  copper  store 
fronts. 

(n)  Labor  on  miscellaneous  ornamental 
iron  work. 

PLUMBING  AND  GAS  FITTING 
'*RP-1" 

(a)  Labor  unloading  materials  from  cars, 
hauling  to  building,  and  unloading  at 
building  site. 


54        PRACTICAL    COST   KEEPING 


(b) 


(c) 


(d) 


(e) 
(f) 


Labor  roughing  in  for  closets,  bath  tubs, 
urinals,  lavatories,  etc.  Give  average 
number  of  fixtures  roughed  in  per  8 
hour  day. 

Labor  handling  and  setting  fixtures, 
such  as,  bath  tubs,  lavatories,  showers, 
toilets,  urinals,  slop  sinks,  etc. 
Labor  running  gas  pipe  for  ranges,  fire 
places,  lights,  etc.  Give  number  of 
lineal  feet  of  pipe  run  and  size  of  pipe. 
Labor  setting  ranges,  gas  fixtures,  etc. 
Labor  covering  water  pipes.  Give 
number  of  lineal  feet  of  pipe  covered, 
kind  of  covering,  and  size  of  same. 


STEAM,  HOT  WATER,  AND  FURNACE 

HEATING 


(a) 

(b) 
(c) 
(d) 


Labor  unloading  material  from  cars, 

hauling  to  job,  and  unloading  at  the 

building. 

Labor  setting  boiler.    Give  size  of  same 

and  conditions  of  setting. 

Labor  bricking  up  boiler,  breeching, 

etc. 

Labor  roughing  in  for  radiators,  etc. 

Give  number  of  radiators  roughed  in 

per  8  hour  day. 


COST   SCHEDULE 


55 


(e)  Labor  setting  radiators,  valves,  air 
cocks,  etc.,  and  labor  required  to  make 
all  necessary  connections  for  same. 
Give  number  of  radiators  connected  up 
per  8  hour  day. 

(f )  Labor  setting  temporary  radiators,  con- 
necting and  disconnecting  same,  etc. 
Give  number  of  radiators  set  and  con- 
nected per  8  hour  day. 

(g)  Painters*  time  painting  or  bronzing 
radiators.  Measurement  should  be 
given  in  square  feet  of  radiation 
painted. 

(h)  Labor  covering  all  kinds  of  pipes.  Give 
size  of  covering,  kind,  and  number  of 
lineal  feet  installed. 


1 1  rrp_i  >  f 

(a) 


(b) 


ELECTRIC  WIRING 

Labor  unloading  materials  from  cars, 
hauling  to  job,  and  unloading  at  build- 
ing site. 

Labor  running  conduit  up  to  1  inch  in 
diameter,  placing  outlet  boxes,  recepta- 
cles, switches,  etc.  Give  number  of 
lineal  feet  placed  together  with  size 
of  same. 


56        PRACTICAL    COST   KEEPING 


COST   SCHEDULE 


57 


»' 


(c)  Labor  nmning  conduit  up  to  3  inches 
in  diameter,  placing  outlet  boxes,  recep- 
tacles, switches,  etc.  Give  number  of 
lineal  feet  placed  together  with  the  size 
of  same. 

(d)  Labor  installing  switch  boards,  gene- 
rators, dynamos,  and  all  classes  of  elec- 
trical apparatus  for  power  houses. 

(e)  Labor  installing  and  placing  telephones. 
Keep  separate  time  on  running  conduit 
and  wires  and  placing  telephone  instru- 
ments. 

(f)  Labor  installing  door  bells,  annunci- 
ators, etc.    Give  number  installed. 

(g)  Labor  pulling  wires,  etc.  Give  number 
of  lineal  feet  installed  per  8  hour  day. 

(h)  Labor  installing  all  classes  of  lighting 
fixtures.  Give  number  of  fixtures 
placed. 

(i)  Labor  handling  and  installing  all  classes 
of  miscellaneous  electrical  work  as  re- 
quired by  the  individual  job. 

ALL  CLASSES  OF  EXTRA  WORK  NOT 
IN  ORIGINAL  CONTRACT 

All  classes  of  extra  work  on  orders  re- 
ceived from  Architect  or  Owners,  work 


completed,  for  sub-contractors,  and  any 
work  that  is  not  connected  with  the 
original  contract,  should  bear  an  **X*' 
symbol.  The  *  *  Order  for  Change '  *  sheet 
should  bear  any  number ;  such  as  *  *  XP- 
21,"  and  the  **  Labor  Distribution 
Card"  on  salmon  color  should  bear  the 
same  number,  so  that  the  office  can 
conviently  locate  all  expenditures  that 
are  chargeable  to  others  and  not  to  the 
original  contract. 


CHAPTER  II 

SHEETS  USED  IN  THE  TIME  AND 
COST-KEEPING  SYSTEM 

All  of  the  various  kinds  of  sheets  required  in 
connection  with  this  system  are  designed  for  use 
in  the  ordinary  loose  leaf  binder ;  using  sheets  4 
by  6%  inches  which  may  be  filed  in  the  office 
on  the  ordinary  loose  leaf  poster  or  in  a  card 
index ;  taking  5  by  7  inch  cards.  By  using  sheets 
of  this  size  it  is  possible  for  the  foreman  or  time- 
keeper to  carry  all  necessary  sheets  with  him  on 
the  job  at  all  times  for  ready  reference.  This 
includes  such  sheets  as  the  Weekly  Expense 
Sheets,  Foremen  *s  Reports,  Time  Sheets  and 
Pay-roll,  Labor  Distribution  Sheets,  and  the 
Order  for  Change  blanks. 

TIME  AND  PAY-ROLL  SHEETS 

In  this  system  the  Pay-roll  sheet  is  also  the 
time  sheet  and  vice  versa.  The  foreman  or  time- 
keeper enters  the  time  on  the  sheet  at  the  end 
of  each  working  day;  and  when  the  pay-roll 
week  ends,  it  is  only  necessary  to  enter  the  last 
day's  time  in  the  book,  total  the  hours,  and  make 

58 


TIME  AND  PAY-ROLL  SHEETS      59 

the  necessary  extensions ;  and  the  sheets  are  then 
ready  for  the  office ;  or,  if  the  pay  rolls  are  not 
made  up  by  the  foreman  or  time-keeper  on  the 
job,  the  time  for  the  last  day  is  entered  in  the 
book  and  the  sheets  forwarded  to  the  office  for 
completion. 

Where  it  is  desirable  or  necessary  to  keep 
copies  of  the  time  or  pay-roll  sheets  on  the  job, 
the  sheets  should  be  printed  in  purple  copying 
ink;  and  the  time-keeper  or  foreman  should  fill 
in  the  time  and  amounts  either  with  copying  ink 
or  with  a  very  hard  indelible  pencil.     These 
sheets  may  then  be  placed  in  a  regular  letter 
press  copy  book,  with  the  tissue  sheets  dampened 
according  to  instructions  and  placed  in  the  letter 
press;  and  an  exact  duplicate  of  the  original 
time  and  pay-roll  sheet  is  produced.    (This  sys- 
tem may  be  used  with  all  the  various  forms  if  so 
desired.)     This  takes  but  a  very  few  minutes, 
and  saves  a  large  amount  of  time  and  labor  copy- 
ing all  the  names  and  time  from  the  time  book 
into  the  pay-roll  book,  eliminates  the  possibility 
of  error,  and  reduces  the  cost  of  stationery  nearly 
one-half;  as  it  is  not  necessary  to  make  a  carbon 
copy  of  the  original  pay-roll  sheets. 

By  using  this  system  the  copies  as  well  as  the 
original  pay-roll  sheets  as  turned  into  the  home 


t) 


60 


PRACTICAL    COST   KEEPING 


METHOD  USED  IN  KEEPING  TIME    61 


I 


HM 


Iti 


office,  contain  all  the  original  checkings,  marks, 
notations,  etc.,  that  were  inserted  by  the  fore- 
man or  time-keeper,  such  as  late  and  absent 
marks,  etc. 

Another  great  advantage  which  this  system 
enjoys  over  most  any  other  time  and  pay-roll 
sheet  is  its  great  value  in  law  suits,  personal 
injury  claims,  etc.  The  original  time  sheets  may 
be  quickly  produced  showing  the  actual  check- 
ings of  every  man  on  the  job;  giving  the  time 
they  started  and  quit  work,  and  the  number  of 
men  working  each  day.  In  law  suits  of  delays, 
personal  injuries,  etc.,  these  sheets  are  authentic, 
and  cannot  successfully  be  tampered  with;  and 
they  furnish  weighty  evidence  beyond  dispute, 
whereas  a  copied  pay  roll  cannot  successfully 
be  produced  as  evidence. 

METHOD  USED  IN  KEEPING  TIME 

Before  the  men  start  work  in  the  morning 
they  should  report  at  the  job  office  and  give 
either  their  name  or  check  number,  or  leave  their 
brass  check  in  the  office.  From  this  record  the 
time-keeper  enters  on  the  time  sheet  a  small  dot 
at  the  left  side  of  the  small  square,  opposite  the 
man's  name,  giving  the  day  of  the  week;  as  it  is 
from  these  dots  he  is  able  to  tell  what  men  have 
checked  in  for  work  in  the  morning  and  whom  to 


look  for  when  the  men  are  checked  on  the  job 
during  the  day.  If  a  man  reports  for  work 
late,  a  small  L  is  placed  on  the  left  side  of  the 
small  square  instead  of  the  dot,  and  if  the  man 
leaves  work  before  the  close  of  the  day,  a  small 
E  is  placed  at  the  right  edge  of  the  small  square, 
which  designates  the  man  left  work  early  in  the 
day.  The  men  are  checked  while  at  work  on  the 
job,  either  three  or  four  times  a  day,  depending 
upon  the  time  at  the  disposal  of  the  time-keeper 
or  foreman,  and  at  intervals  of  about  two  hours. 
As  the  time-keeper  goes  over  the  job  he  enters 
in  the  upper  left  hand  corner  of  the  small  square, 
a  symbol  designating  the  class  of  work  the  man 
is  performing  at  the  time,  for  example,  '*C2'' 
designates  the  man  is  working  in  the  gang  mix- 
ing and  depositing  concrete.  Each  time  the 
men  are  checked  on  the  job  the  symbols  desig- 
nating the  class  of  work  at  which  the  men  are 
engaged  are  entered  as  shown  in  the  accompany- 
ing illustration  (Figure  1),  but  if  the  man  is 
working  at  the  same  thing  all  day,  only  the  small 
symbol  is  repeated. 


62 


PRACTICAL    COST   KEEPING 


METHOD  USED  IN  KEEPING  TIME    63 

At  the  close  of  the  day  the  men  check  out  at 
the  job  office,  giving  either  their  names  or  check 
numbers,  as  they  did  in  the  morning ;  and  from 
this  record  the  time-keeper  enters  the  complete 
time  for  the  day  into  the  time  and  pay  roll  book. 
Always  use  a  very  hard  pencil,  preferably  a 
**HHHH'*  for  marking  the  small  letters  and 
symbols  in  the  squares,  as  it  is  necessary  the 
marks  be  very  small  and  made  with  a  sharp 
point,  which  is  only  satisfactorily  obtained  by 
using  a  pencil  containing  hard  lead.  For  enter- 
ing the  time  in  the  book,  either  copying  ink  or 
an  indelible  pencil  (hard  lead)  should  be  used 
to  produce  a  letter  press  copy. 

The  small  symbols  as  given  below  are  used 
to  designate  the  various  classes  of  work  coming 
under  the  main  classifications,  and  should  be 
used  in  checking  the  time  of  the  men  on  the  job, 
as  given  in  the  preceding  pages : 

(a)   (b)   (c)   (d)   (e)   (f)   (s)   (h)   (i)   (j)    (k)  (1)  (m)(n) 

Nj   i/*-ix  +  vAi-j  n>^ 


From  the  original  check  marks  on  the  time 
sheets,  the  time-keeper  goes  through  the  sheets 
and  totals  the  number  of  hours  for  each  class 
of  labor  on  the  separate  branches  of  work;  and 


64        PRACTICAL    COST   KEEPWO 

the  total  number  of  hours  as  totaled  under  the 
different  classifications  must  check  to  the  hour 
with  the  total  number  of  hours  as  shown  on  the 
time  sheets  for  that  day.  The  Foreman  *8  Re- 
port is  used  in  conjunction  with  the  time-keeper's 
report,  and  by  comparing  the  total  number  of 
hours  on  both  sheets,  the  hours  of  each  class 
of  labor  are  entered  on  the  Labor  Distribution 
sheets  as  described  in  the  following  pages. 

CHECK  SYSTEMS  USED  AND  IN  USE 

All  concerns  use  various  methods  of  check- 
ing time  but  nearly  all  of  them  use  the  brass 
check.  Some  companies  have  the  men  remove 
their  checks  from  the  board  upon  starting  work 
in  the  morning  and  deposit  them  again  at  night 
upon  leaving  the  job ;  but  the  most  satisfactory 
method  for  all  concerned  is  to  have  the  men  de- 
posit their  checks  in  the  office  or  on  the  board 
upon  reporting  for  work  in  the  morning  and 
taking  their  checks  home  with  them  at  night. 
This  is  especially  true  in  cases  of  sickness,  acci- 
dent or  absence  for  any  reason.  If  the  man 
has  been  absent  from  work  for  several  days  or 
weeks,  and  has  not  been  able  to  draw  his  pay, 
he  still  retains  his  check  for  identification  pur- 
poses, and  keeps  it  as  long  as  there  is  money  due 


CHECK  SYSTEMS  USED  AND  IN  USE    65 

him  from  the  company.  When  the  man  is  dis- 
charged, quits  or  leaves  for  any  reason  what- 
ever, the  check  is  "lifted'*  when  he  has  received 
his  pay.  This  system  has  been  found  much 
more  satisfactory  than  most  any  other  now  in 
use,  as  all  checks  hung  on  the  board  in  the  morn- 
ing represent  men  working  on  the  job. 

In  giving  out  brass  checks  to  workmen  it  is 
well  to  keep  the  different  trades  separated  as 
much  as  possible;  for  instance,  laborers  would 
have  checks  ranging  in  number  from  1  to  150; 
carpenters  from  151  to  200 ;  masons  201  to  250, 
etc.  In  this  way  it  is  always  possible  to  tell  at 
a  glance  the  occupation  of  any  man  employed  on 
the  job. 

On  the  pay  roll,  all  the  men  of  one  occupa- 
tion should  be  placed  on  sheets  together,  as  this 
will  avoid  much  confusion  and  save  consider- 
able time  in  checking  the  men  on  the  job,  and 
furthermore,  in  making  up  the  pay  rolls  at 
the  end  of  the  week  all  men  of  one  rate  are  to- 
gether. 

FOREMAN'S  REPORT 

Each  foreman  on  the  job  has  a  loose  leaf  book 
similar  to  the  one  carried  by  the  time-keeper.  In 
this  book  are  carried  the  Foreman's  Report 
sheets,  as  illustrated  in  Figure  2.    At  the  close  of 


■.*  .'i 


66  PRACTICAL    COST   KEEPING 


FOREMAN'S  REPORT 


67 


each  working  day  the  foreman  makes  a  report 
of  the  men  who  have  been  working  under  him 
and  what  they  have  been  doing.  For  instance, 
if  the  carpenter  foreman  has  15  carpenters  work- 
ing 8  hours  each,  he  will  have  to  account  for  120 
hours  carpenter  time,  and  this  method  may  be 
repeated  to  cover  every  foreman  and  trade  work- 
ing on  the  job. 

It  is  not  necessary  that  the  foreman  reports 
the  quantity  of  work  performed  each  8  hour  day, 
as  it  has  been  found  that  many  very  good  fore- 
men are  unable  to  do  this  class  of  work;  so  it 
may  be  left  to  the  job  oflSce  to  complete ;  or  the 
quantities  may  be  checked  once  a  week  and,  in- 
cluded on  the  Labor  Distribution  sheet  when  the 
pay  rolls  are  totaled.  It  is  absolutely  essential 
that  the  foreman  reports  the  number  of  hours 
employed  on  any  piece  of  work,  the  total  to 
agree  with  the  number  of  men  working  during 
the  day. 

From  the  time  sheets  and  the  Foreman  *s  Re- 
port the  time-keeper  is  able  to  check  the  number 
of  hours  time  for  all  classes  of  labor  required 
to  complete  any  certain  piece  of  work ;  and  from 
the  result  of  the  checkings  entered  in  the  time 
book  and  the  Foreman's  Report,  the  time  is  en- 
tered onto  the  Labor  Distribution  sheets.     If 


68        PRACTICAL    COST   KEEPING 


LABOR  DISTRIBUTION  SHEETS      69 


there  were  20  carpenters  working  8  hours,  25 
masons  working  8  hours  and  35  laborers  working 
8  hours,  it  would  be  necessary  for  the  time-keeper 
to  account  for  160  hours  carpenter  time,  200 
hours  mason  time  and  280  hours  laborers' 
time,  and  this  time  may  be  divided  so  as  to  cover 
twenty-five  branches  of  work. 

LABOR  DISTRIBUTION  SHEETS 

The  labor  distribution  sheets  or  cards  are 
printed  on  either  yellow  paper  or  cardboard,  de- 
pending upon  the  filing  system  in  use — whether 
a  loose  leaf  binder  or  a  card  index  system.  The 
yellow  card  is  used  to  distinguish  it  from  any 
other  sheet  in  use ;  so  that  a  glance  will  show  it  to 
be  a  Labor  Distribution  sheet.  Where  there  is 
extra  work  involved  or  charged  against  sub-con- 
tractors, a  salmon  colored  card  is  used  and  from 
this  color  the  home  office  distinguishes  items  that 
are  to  be  charged  as  extras  to  the  original  con- 
tract or  work  completed  for  sub-contractors. 

Every  week  one  card  is  made  out  for  each 
branch  of  work  being  performed  and  each  day 
the  time  is  entered  from  the  original  time  and 
pay  roll  sheets  and  Foreman's  Report  to  the  La- 
bor Distribution  sheets.  For  instance,  if  there 
are  350  hours  for  laborers  during  any  one  day, 


100  hours  may  be  charged  against  masonry,  25 
hours  to  cut  stone  work,  200  hours  to  reinforced 
concrete,  etc.,  until  the  entire  350  hours  are  ac- 
counted for  and  this  same  system  will  work  out 
for  every  trade  employed  upon  the  building.  At 
the  end  of  the  week  when  the  Pay  Roll  sheets  are 
totaled  up,  the  Labor  Distribution  sheets  are 
totaled  in  the  same  way,  and  the  two  should  bal- 
ance to  the  cent,  unless  an  odd  rate  is  in  use  when 
it  will  be  necessary  to  add  or  deduct  a  few  cents 
to  make  the  cards  balance  with  the  pay  roll. 

If  the  time  is  entered  on  the  Labor  Distribu- 
tion sheets  on  the  job,  the  totals  of  both  the 
Pay  Rolls  and  the  Distribution  Sheets  may  be 
extended  in  the  office;  where  the  men  on  the 
job  are  too  busy  or  perhaps  not  capable  of  doing 
this  work.  The  totals  from  one  week  to  the 
next,  and  the  entire  back  of  the  card  may  be 
worked  out  in  the  office,  providing  the  neces- 
sary information  regarding  the  amount  of  work 
in  place  is  furnished  from  the  job. 

To  many  contractors  the  information  given 
on  the  front  of  the  card  will  prove  sufficient,  and 
they  will  find  the  use  of  the  back  of  the  card 
unnecessary;  but  to  the  contractor  who  is  do- 
ing work  in  all  parts  of  the  country  and  desires 
to  reduce  all  classes  of  work  to  units  of  measure 


70        PRACTICAL    COST   KEEPING 

per  man  hour  for  use  on  future  estimates,  the  in- 
formation as  given  on  the  back  of  the  card  will 
prove  valuable  and  complete.  If  desired,  this 
information  may  be  worked  up  from  the  cards 
at  the  completion  of  the  job  but  it  will  be  much 
easier  and  more  satisfactory  to  keep  the  cards 
up  to  date  as  the  job  progresses. 

At  the  completion  of  the  job  the  last  card 
issued  on  any  branch  of  work  may  be  filed ;  and 
this  one  card  will  contain  a  complete  summary 
of  the  job  from  start  to  finish.  The  other  cards 
may  be  destroyed  or  filed  in  the  vaults  if  so 
desired. 

The  front  of  the  distribution  sheet  gives  the 
amount  of  work  completed  up  to  the  past  week, 
the  work  completed  the  present  week,  and  the 
total  quantity  of  work  completed  to  date.  The 
pay  roll  costs  from  the  beginning  of  the  job  up 
to  the  present  time  are  also  given,  together  with 
the  average  labor  cost  per  unit  of  measure  up 
to  the  past  week,  present  week,  and  the  average 
cost  to  date.  The  quantity  of  work  a  mechanic 
averaged  per  8  hour  day  from  the  start  of  the 
job  up  to  the  present  time  is  also  given. 


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HOW   TO   KEEP   COSTS 


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72        PKACTICAL    COST   KEEPING 

The  back  of  the  card  analyzes  all  costs  and 
reduces  them  to  their  lowest  possible  terms  in 
money,  hours,  and  the  time  required  to  complete 
any  certain  unit  of  work. 

The  Unit  Labor  Costs  as  given  at  the  top  of 
the  card  show  where  it  cost  $7.00  per  thousand 
to  lay  common  brick,  of  this  amount  $4.50  was 
for  masons;  $1.40  was  for  laborers  assisting 
masons;  60  cents  was  for  men  making  mortar; 
and  50  cents  was  for  laborers  building  scaffold ; 
thereby  making  it  possible  to  know  just  where 
and  how  the  different  costs  were  arrived  at. 
It  is  not  necessary  to  write  in  the  squares, 
numbered  1,  2,  3,  4,  5,  6,  7  and  8,  giving  the 
occupations,  unless  desired;  as  the  front  of  the 
card  is  numbered  in  the  same  manner,  so 
by  merely  turning  the  card  it  is  possible  to  see 
just  what  class  of  mechanics  were  employed  in 
the  construction  of  the  work. 

The  Total  Labor  Hours  columns  give  the  total 
number  of  hours  required  by  each  class  of  me- 
chanics to  complete  the  job,  first  are  given  the 
number  of  hours  up  until  the  present  week; 
then  the  number  of  hours  required  during  the 
present  week;  and  the  lower  columns  show  the 
total  number  of  hours  to  the  present  time.  This 
is  very  valuable  where  it  is  desired  to  reduce 


HOW   TO  KEEP   COSTS 


73 


CO 

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CO 

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II 


74        PRACTICAL    COST   KEEPING 

the  costs  on  the  entire  job  to  man  hours  per  unit 
of  measure. 

The  Labor  Hours  Per  Unit  columns  give  the 
average  number  of  hours  of  the  different  classes 
of  labor  to  complete  a  certain  amount  of  work, 
viz. :  a  thousand  feet  of  lumber,  a  thousand  brick, 
one  hundred  square  feet  of  concrete  forms,  etc. 

This  column  is  also  very  valuable  to  the  con- 
tractor who  does  work  in  many  parts  of  the 
country  at  varying  w^age  scales;  as  he  can  tell 
at  a  glance  just  how  many  hours  of  each  class 
of  labor  are  required  to  complete  any  piece  of 
work. 


Nl^ 


I 


|i 


HOW  TO  KEEP  COSTS 

In  order  to  keep  costs  so  that  they  may  be 
of  value  to  the  contractor  in  preparing  future 
estimates,  it  is  important  that  they  be  kept  in 
identically  the  same  manner  in  which  new  work 
is  to  be  estimated ;  the  units  of  measures  should 
be  kept  the  same,  and  the  costs  and  hours  should 
be  compiled  accordingly. 

In  order  to  make  this  plain  to  those  who  have 
never  made  an  attempt  to  keep  unit  costs  on 
their  work;  to  give  the  time-keeper  on  the  job 
exactly  the  information  required  in  the  office, 
and  to  give  the  bookkeeper  or  estimator  the  in- 


nOW  TO  KEEP  COSTS 


75 


formation  necessary  to  reduce  the  costs  to  work- 
ing units;  the  different  branches  of  work  will 
be  dealt  with  and  practical  examples  showing 
the  cards  in  use  under  varying  conditions  will 
be  given.  This  will  give  those  who  are  not  fa- 
miliar with  cost  keeping  the  necessary  infor- 
mation to  compile  valuable  data  on  all  classes 
of  work. 


CHAPTER  III 

GENERAL  CONDITIONS 

The  branch  of  work  covered  by  General  Condi- 
tions gives  the  pay  roll  cost  of  the  Superin- 
tendents, time-keepers,  material  clerks,  civil  or 
constructing  engineers,  day  and  night  watchmen 
and  other  miscellaneous  pay  roll  expense  in  con- 
nection with  the  job.  All  the  above  items  are 
generally  figured  as  overhead  expense  and  are 
non-productive  labor.  The  pay  roll  covering 
plant,  temporary  ofiBces,  tool  and  cement  sheds, 
hoisting  towers,  placing  derricks,  etc.,  are  all 
general  expense,  as  it  will  cost  just  as  much  to 
build  a  tower  to  hoist  500  yards  of  concrete  as 
one  to  hoist  5,000  yards,  so  when  the  plant  costs 
are  charged  directly  to  the  different  branches 
of  work  using  them  the  ratio  of  proportions  are 
unfair.  All  plant  and  equipment  charges  should 
be  charged  to  a  special  account  in  order  that 
the  costs  as  reduced  to  units  of  measure  may 
be  of  value. 

Figure  5  shows  the  distribution  sheet  as  used 
under  General  Conditions,  and  showing  the  vari- 

76 


GENERAL  CONDITIONS 


77 


ous  classes  of  men  employed  and  charged  to 
General  Conditions.  Under  pay  roll  costs  are 
given  the  total  expenditures  on  the  job  to  the 
present  time. 


Fig.  B.    Keeping  Costs  on  General  Expense. 


Figure  6,  which  is  the  back  of  figure  5,  an- 
alyzes the  costs,  and  shows  just  what  portion  cf 
$1,756.00  was  spent  for  superintendent,  time- 
keeper, civil  engineer,  watchmen,  mason,  car- 
penter, and  labor  foreman,  together  with  the 
total  number  of  hours  put  in  by  the  different 
professions  and  trades. 

You  will  note  that  all  foremen's  time  is  car- 
ried under  General  Conditions.  This  is  not 
customary,  but  at  the  same  time  it  is  the  proper 


78        PRACTICAL    COST   KEEPING 

charge.  For  instance,  if  the  mason  foreman's 
time  is  charged  against  masonry,  and  there  are 
three  or  four  weeks  of  bad  weather  with  only 
ten  or  fifteen  thousand  brick  laid,  the  cost  of 


COST  ANALYSIS   RECORD 
UNIT  LABOR  COSTS                                           UNIT 

1 

2 

3 

4 

9 

e 

7 

9 

»M.rtM 

£Sa.aa. 

/J^oa 

-UAToa 

/1-i.oa 

i^Si.oo 

"lUo  trn 

/JlLaa 

Tk<«  WmH 

^o.oa 

y£eo 

3£-o<, 

/L.oo 

U>.»0       ^oo 

%-O.0Q 

r  M 

Tmm 

^0  oo 

%90  OO 

>to.Oo 

i%8.00 

^ij-oa 

>io.»» 

jiiLeo 

Ai^/ — 
jrcz.  •• 

TOTAL  LABOR  HOURS                                    UNIT 

1 

2 

9 

4 

9 

6 

7 

% 

^•^^•IK 

Jpi 

30  S 

%Of{ 

Cj^ 

9og 

30i 

SmO- 

Tk«  WMk 

H^ 

UJ. 

Jhf- 

90 

jM- 

>^ 

^*A 

Total 

^Sy 

^^v 

9S^ 

T^Jf 

3S-». 

SS-i. 

3*8 

LABOR  HOURS  PCR  UNIT          ^                    UNIT 

1 

2 

3 

4 

9 

• 

7 

8 

rt^niOl^ 

TiM*  WMk 

T«M 

'•—  ••                                                         « •»'•  •»  »—•  «.  w-w.                                                 lanrf                  1 

Fig.  6.     Analyzing  Costs  on  General  Expense. 

lajang  same  will  be  enormous,  and  still  the  men 
may  be  doing  a  fair  day's  work  every  day.  All 
foremen's  time  should  be  charged  under  general 
conditions  and  then  the  costs  will  give  the  actual 
time  employed  by  mechanics  and  helpers  to  ac- 
complish a  certain  piece  of  work.  The  same 
thing  is  applicable  to  every  branch  of  building 
or  construction  work. 

Figure   7   gives   the   cost   of  constructing   a 
brick  hoist  80  feet  high  for  use  with  double 


GENERAL  CONDITIONS 


79 


V^Bfll  Wmmm  LABOR  DISTRIBUTION 


' 


Fig.  7.    Keeping  Cost  on  Plant  Charges. 


cages;  giving  the  cost  last  week,  the  cost  this 
week,  and  the  total  cost  of  same.     Figure  8, 


rXJST  ANALYSIS   RECORD 
UNIT  LABOR  COSTS                                         UNIT                                      , j 

1 

2 

3 

4^ 

9 

e 

7 

e 

fU 

a  /in 

TMWMk 

JMil 

■Xdoo 

l>o» 

1 

7^/ — 

TaM 

U/A, 

3>ffo 

/>.oo 

TOTAL  LABOR  HOURS                                    UNIT                                                       | 

1 

2 

3 

4 

9 

a 

7 

% 

y_._. 

f*^ 

>C7 

» -> 

TMi  WMk 

Rjt- 

ho 

/6 

• 

T«M 

ax 

To 

/is 

LABOR  HOURS  PER  UNIT                              UNIT                                                       | 

1 

2 

3 

4 

9 

e 

7 

8 

.___ 

Tim  WMk 

TalM 

1 

,^m                                                  a„0i^n»t,rm^*.m,»m                                           •o.V 

Fig.  8.    Analyzing  Costs  on  Plant  and  Equipment. 


80 


PRACTICAL   COST   KEEPING 


which  is  the  back  of  figure  7,  gives  the  time 
for  carpenters,  laborers,  and  engineers  in  the 
construction  of  same,  and  the  total  number  of 
hours  required  by  each  trade. 


*■**■• ^^f^m              LABOR  DISTRIBLmON 

r 

^       ^ 

1 

<^'/r/>3'                           w«.u-i^        &PRfi.|91fi      ^^  fCr-    1 

^OCCUMTMN 

r 

s 

8 

M 

T 

W 

T 

«M. 

■kf« 

mmm 

•  ^           Citf^Otnf9^ 

>4 

/f 

X^ 

f<, 

_ 

■r> 

7# 

Lfi  Ua 

t"^             /*A^-^ 

/ 

/ 

/ 

/ 

V 

W" 

tiJ 

i& 

^HH 

^^M 

^^"' 

.ii 

4iS 

121 

1 — 

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Omi 

•> 

5v. 

^M        i 

(MtOM 

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>»«.mw 

7^ 

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J.^a 

t*m^ 

Tk*  Wm« 

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^«</tf 

f  >i 

77*' 

T«Mt 

X^^ 

IIT^O 

irjf 

«#' 

*>*■•■                                                                               »I1»II  l»l«  »  fmm^  «.  aw.                                                    11,^                                              1 

Pig.  9.    Costs  on  Constructing  Temporary  Buildings. 

Under  figure  9  are  given  the  costs  of  build- 
ing the  temporary  shanty  or  oflSce,  the  size  of 
same,  and  the  number  of  feet  of  lumber  re- 
quired. The  total  pay  roll  cost  to  date  is  given, 
together  with  the  average  cost  per  thousand  feet 
of  lumber,  and  the  quantity  of  lumber  a  man  will 
handle  and  frame  per  8  hour  day.  On  the  back 
of  this  card,  figure  10,  are  given  the  separate 
units,  showing  just  what  items  are  included 
in  the  total  cost,  the  number  of  hours  worked 


1^ 


GENERAL  CONDITIONS 


81 


by  the  various  classes  of  labor  from  the  start  of 
the  job  to  the  present  time,  and  the  number  of 
hours  required  for  carpenters  and  laborers  to 
handle  and  frame  a  thousand  feet  of  lumber. 


COST  ANALYSIS   RECORD 


UNIT  UBOR  COSTS 


TM(  WMk 


T«MI 


t^/ 


-i£a^ 


-^^ 


Lit 


2/«A>/> 


JULt 


?:c<2 


JllS- 


'M 


TOTAL  LABOR  »O0W&  M  XfiCtO 


5JJ 


"tl^^^MfJMUuJ^ 


TM>  WMk 


yCMi^ 


-£feu 


-^ 


r%u- 


i/u* 


^ 


aiJk 


vMrtOt^^jS^ 


ytlUV</6\/^ 


LABOR  HOURS  PER  UNIT 


TlM  Wm* 


TIM 


1^ 


/^    - 


^ 


7  d$M*' 


^^ 


^    - 


Mw^^yfb  4*  J^cu'^^'^^ 


Fig.  10.    Analyzed  Costs  on  Temporary  Structures. 

UNLOADING  MATERIAL  FROM  CARS 

On  jobs  where  the  different  materials  are  de- 
livered on  cars,  it  is  well  to  keep  separate  costs 
of  the  unloading,  as  there  are  a  great  many  jobs 
where  the  materials  are  delivered  by  truck,  and 
a  comparison  of  costs  would  not  be  possible 
unless  the  unloading  were  kept  separately. 

On  the  cost  schedule  as  given  on  the  preced- 
ing pages  are  included  all  items  that  enter  in- 
to the  construction  of  an  ordinary  building; 


11 


II 


til 


82        PRACTICAL    COST   KEEPING 

so  that  reference  to  this  schedule  will  give  the 
reader  an  idea  of  the  class  of  materials  to  be 
unloaded  and  the  basis  for  keeping  costs  on  same. 


famtmmi  g^,  |     fnmk  B.  Walker  Cospuv 
"*  w^ggl  LABOR  mSTKtBUTION 


c-  W/Z^' 


OCCUMTION 


^/     //t^anr^ 


4U 


MtaoL. 


'^1      /.•M»rM 


TMal 


Tki«  m 
Tmm 


JAL. 


/■r/ 


/^•f 


£ 


/^»gg 


^/A<^ 


\y/g  |//<^ 


/« 


I^^ 


j?il 


ll-ta. 


APRS-W6      ^^/C^ 


22: 


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ia_ 


.iJL 


:^ 


51 


32 


r^ 


p 


J^ 


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^ 


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J&^e£ 


-.K^ 


JZ»:_ 


JL_ 


Z7m 


•Ei^^ 


.Z«4S<r 


..^C- 


./£. 


Fig.   11.     Costs   on  Unloading:  Sand   and   Gravel   from 

Cars. 

Under  figure  11  are  given  the  time  required 
by  laborers  unloading  sand  and  gravel  from  the 
cars;  the  quantity  of  each  unloaded,  together 
with  the  total  pay  roll  cost  to  date  and  the  aver- 
age labor  cost  per  cubic  yard.  The  average 
number  of  cubic  yards  a  man  will  unload  per 
8  hour  day  are  also  given.  On  the  back  of  this 
card,  figure  12,  are  given  the  separate  labor 
costs  and  the  total  number  of  hours  worked  by 
each  class  of  workmen,  and  the  column  at  the 


UNLOADING  MATERIAL 


83 


bottom  of  the  card  gives  the  average  time  for 
a  laborer  to  unload  a  cubic  yard  of  sand  or 
gravel. 


COST  ANALYSIS   RECORD    W/*^  '^^'*' 


UNIT  LABOR  COSTS 


tmwm* 


T«WI 


>^ 


.Jl- 


2i- 


Mh. 


Jj^ 


.Jl. 


UNIT^ 


^SiSL- 


TOTAL  lABOR  hours 


UNIT 


1  <*; 


TMl  WMk 


TaM 


/oo 


JJt- 


JljL 


i(6J 


^ 


I^ 


LABOR  HOURS  PER  UNIT 


UNITjgS*/'   t4A^    A^ji^ 


Fig.  12.  Analyzed  Costs  on  Unloading  Sand  and  Gravel. 


Figure  13  illustrates  the  method  used  in  un- 
loading both  common  and  face  brick.  The  num- 
ber of  thousands  of  each  kind  of  brick  unloaded 
to  date,  the  pay  roll  cost  of  same,  and  the  aver- 
age cost  of  unloading  one  thousand  brick.  The 
number  of  thousand  brick  a  laborer  will  unload 
per  8  hour  day  are  also  given.  On  the  back  of 
this  card,  figure  14,  are  given  the  separate  unit 
costs  which  go  to  make  up  the  total  costs  as 
given  on  the  front  of  the  card.  The  total  num- 
ber of  hours  required  to  complete  the  entire 


II 


I 


ii> 


84        PRACTICAL    COST   KEEPING 

job  are  given,  and  the  number  of  hours  required 
to  unload  both  one  thousand  common  and  one 
thousand  face  brick  are  also  given. 


*  fej       /M^ancrit 


Pruk  R.  W«lkM-  Ctta 

LABOR  DtSTmBUnON 


OCCUMTIOM 


^^       ^'^"'^rA 


TMa«»Mk 


sz: 


^^^^fjfO. 


6i3^t 


U^^  \/3j:Xa 


t. 


J> 


^£la- 


Ow*  t«<lt 


£ 


-4^ 


j^L 


h?U'm 


"••fW  llf 


IZ 


ttSL 


U4t 


^^3V 


/4 


^ 


j^^M. 


^^UEl 


eni«iM  !•••  •>  rw<«  a. 


7;^ 


*i»Hfc/<^»5~ 


7^ 


£Z 


><^^w 


3/r<<> 


k^_i^ 


-&. 


:^as 


.2^1^ 


..ZL 


4^ 


-^ 


»  »  w^ii^tw 


^242^. 


.U*C 


SmujL 


Fiff.  13 

.    Labor  Costs 

on 

Unloading  Brick  from  Cars. 

f                                                        COST 
UNIT  LABOR  COSTS 

ANALYSIS   REOOMO    W  «»^  t^-* -C*^*^ 

'  i^) 

a    (i) 

3 

4 

t 

• 

7 

• 

PM.HM. 

4{K 

Jt 

TM(  Wm» 

>// 

.f^ 

T«««< 

44f 

(Jo 

TOTAL  LABOR  HOURS 

UNIT                                                       i 

'  (to 

^(^J 

3 

4 

9 

e 

7 

a 

>i»»i<>ii« 

^x*^ 

//o 

Thw  Wm« 

/^ 

u 

Tmm 

j/-^^ 

/7/ 

LABOR  HOURS  PER  UNM 

r                       unitI 

if  Tiff  *«  A    U^m-JriL. 

9.x    *  >*»   •• 

I^^JU*. 

2fiKX 

3 

4' 

9 

e 

7 

• 

**%-    /*?CL 

if*-^ 

r*mm^   fijr  ^ 

^^  . 

T.«.          /^    . 

ZiU     . 

1     '•^  "•                                                      cmm»  1*1*  ap  h»»  k  awtw                                              tiwt                 | 

Fig.  14.     Method  of  Analyzing  Costs  on  Unloading 

Brick. 


VN LOADING  MATERIAL 


85 


BaMiiii 


,  UIUM  iMfM  LABOR  DISTRIBUTION 


-^ 


122^ 


APR  6 -1916     ^^m^/Cr- 


OCCUPATION 


I  ^y        /a^anrs 


'^tTif      -^"^^"^ 


T«MI 


TkKWMk 


•lac 


2^:^^ 


y/jfci 


SUtiL 


M 


7Z 


s 


s 


'njio. 


^>90 


//%.O0 


Uta*  ■  ■■■■ 


7',f(, 


JL££, 


r»r 


^ 


T 

IS. 


Pm%**99'  Of 


/.tf/a 


/,/VP 


uHi- 


z 


^tf^' 


grftfp'. 


M 


^ 


/^ 


gg 


g^fp 


I^JL££. 


S 


23 


ee 


23 


^ta 


^LZA 


C,<*9 


pTPSo 


v.^ 


//// 


I  %  Nwk  •.  «%■*•. 


Fig.  15.     Distribution  and  Costs  on  Unloading  Hollow 

Tile. 

Under  **AP-8/*  figure  15,  are  given  the  costs 
of  unloading  hollow  building  tile.     The  total 


nORT  ANALYSIS   RECORD    (^  f^r  f.M>Tii^'4'7hi*^     1 
UNIT  LABOR  COSTS                                           UNIT/'^/ fZ*      •         | 

1       A 

2     « 

9 

4 

9 

9 

7 

• 

PM.rtM 

?^^6 

^>a 

TM*  WMk 

*#/ 

7" 

T«MI 

>vr 

LL^ 

TOTAL  LABOR  HOURS                                    UNIT                                                      | 

1     4 

2    e 

3 

4 

9 

6 

T 

9 

-    .    ■ 

>oo 

77;^ 

Tmb  WMk 

/f/l 

//) 

TaM 

ygo 

y/'74' 

LABOR  HOURS  PER  UNIT                              UNIT  ^T^ '  ,       /2-       .                  j 

1      A 

2    « 

9 

4 

9 

9 

7 

a 

Pmtti. 

/*->/* 

/SKAfra 

TMWMk 

;*  - 

/7I&- 

T«M 

vl  . 

/i*i-- 

•«.«                                                                             fc„,^«H.,»~.l^—                                                                  •»-*                         1 

Fig.  16.    Method  of  Analyzing  Costs  on  Unloading  Tile. 


lil 


I 


86        PRACTICAL    COST   KEEPWQ 

quantity  of  the  different  size  tile  are  given  and 
the  pay  roll  cost  of  each  to  date.  The  unit  costs 
are  given  per  square  foot  of  tile  and  the  average 
number  of  each  kind  of  tile  a  man  will  unload  per 
8  hour  day  On  the  back  of  this  card,  figure  16, 
the  separate  unit  labor  costs  are  given,  and  the 
total  number  of  hours  worked  by  the  laborers 
on  the  job.  The  bottom  column  gives  the  num- 
ber of  hours  required  to  unload  a  thousand 
square  feet  of  4  and  12  inch  tile. 


CHAPTER  IV 


\\ 


WRECKING,  SHORING  AND 
EXCAVATING 

Under  this  heading  will  come  the  labor  and 
teams  required  to  wreck  old  buildings  and  re- 
move the  rubbish  from  the  premises;  also  the 
cost  of  shoring  and  underpinning  old  buildings 
and  foundations  are  included.  It  is  difficult  to 
reduce  the  cost  on  this  work  to  units  that  will 
be  of  value  to  any  future  time,  as  there  are  no 
standards  by  which  this  work  may  be  measured. 

In  estimating  the  cost  of  excavation,  measure- 
ment is  invariably  taken  by  the  cubic  yard; 
therefore,  the  costs  should  be  kept  in  the  same 
manner  if  they  are  to  be  valuable  for  pricing 
other  work  under  similar  conditions. 

If  a  steam  shovel  is  being  used  for  the  general 
excavation,  the  number  of  days  time  required 
by  the  shovel,  and  the  number  of  men  required 
to  handle  same  should  be  given  so  as  to  get  the 
average  daily  output  of  the  shovel.  If  the  ex- 
cavating is  being  done  by  laborers  the  average 
cost  per  cubic  yard  should  be  kept  and  the  num- 

87 


p 


88 


PRACTICAL    COST   KEEPING 


ber  of  yards  a  man  will  excavate  per  8  hour  day. 
In  giving  the  number  of  teams  required,  always 
give  the  size  of  the  wagon,  the  amount  of  loose 
earth  carried  at  each  load,  the  number  of  loads 
made  per  day  by  each  team,  and  the  distance 
of  the  haul. 


c— "^Z^.^-                      w^i,^       APR  (>- 1916      t^H^/CsS- 

OOCUMTIOM 

r 

s 

S 

M 

T 

w 

T 

MM 

UTI 

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i 

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m  nn. 

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W<M«  Cmi 

.vtMM<  On 

M  Mm. 

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H>mm                                                         owrifM  ttM  •*  hM*  n.  WMM.                                     Mm*                                  | 

PIgr.  17.     Keeping  Costs  on  General  Excavation. 

Under  figure  17  are  given  the  costs  of  gen- 
eral excavation.  The  number  of  cubic  yards  and 
the  total  pay  roll  cost  of  same,  together  with 
the  unit  cost  per  cubic  yard  and  the  average 
number  of  cubic  yards  a  laborer  will  excavate 
per  8  hour  day.  The  second  column  gives  the 
number  of  cubic  yards  of  earth  removed  from 
the  premises,  the  total  pay  roll  costs  for  teams, 


SHORINO  AND  EXCAVATING        89 

the  average  cost  per  cubic  yard,  and  the  num- 
ber of  yards  removed  by  each  team  per  8  hour 
day.     On  the  back  of  this  card,  figure  18,  are 


COST  ANALYSIS  RECORD  «/-fir«*r*W/  t»  Y€.             I 
UNIT  LABOR  COSTS                                        UNIT      //^vA'**      df  ifd.               1 

\£*t 

2  Ma^ 

» 

4 

B 

• 

T 

• 

P>««M 

>/o 

.3o 

Tk«  Wot* 

•^. 

M, 

TMal 

■Sf^ 

iof'^ 

TOTAL  LABOR  HOURS 

UNIT                                                         1 

'  £fe 

2  Mm,/ 

s 

4 

a 

e 

7 

• 

^■■i»»« 

M*^ 

JCo 

TiucWMk 

>/.r^ 

I3U 

TaM 

3i^(, 

^<fC 

LABOR  HOURS  PER  UNIT 

\^/y/ 

3 

4 

s 

6 

7 

6 

TMiWMk 

/^sf/ri 

/Mrs 

t^^-iL- 

/^  r 

T«M< 

\hlr  .. 

/     « 

fwB  Mt                                                             *in*t»  <(M  M  *^^  •■  <nM>                                                    ICMt                   1 

Fig:.  18.    Analyzed  Costs  on  General  Excavation. 

given  the  seperate  units  for  laborers  and  teams ; 
the  total  number  of  hours  worked  by  both  the 
laborers  and  teams,  the  average  time  required 
to  excavate  and  load  one  cubic  yard  of  earth, 
and  the  time  required  by  each  team  to  haul  and 
dump  one  load. 

Excavating  for  caissons  should  be  kept  sepa- 
rate; the  time  required  by  laborers  excavating 
the  earth,  placing  the  lagging  and  iron  rings, 
and  the  time  required  by  the  man  on  the  winch 
and  the  laborers  loading  the  wagons.     If  the 


90        PRACTICAL   COST   KEEPING 

costs  are  kept  in  this  manner,  it  is  possible  to 
arrive  at  the  different  quantities  of  work  each 
man  performs  per  8  hour  shift.  The  cost  of  the 
excavation  should  be  kept  by  the  cubic  yard, 
and  the  placing  of  the  lagging  by  the  thousand 
feet  board  measure ;  as  the  work  is  usually  esti- 
mated in  this  manner. 


1 Da 


■■«#«» 


CmMUmbd 


^'/r/^.r 


Fnak  B.  Vallwr 

LABOR  DISTRIBUTION 
APR  6 


OCCUMTION 


/et£,h^ 


yf«^ 


^f44^^ 


/.aJtortea. 


./irTfimmtr  . 


Ik. 


2^ 


T 


IL 


^ 


T 


191$ 


Lh. 


M 

T 


Y 


Th-Uilf^^aa. 


± 


± 


UL 


SLWL 


<i»w.  /»»y 


2£- 


za^ 


4£Z. 


£ 


U. 


^Im. 


JiiL 


-^ 


O-ta. 


& 


.JlL 


JLL 


ma. 


Qa. 


Fig.  19.     Cost  Keeping:  on  Caisson  Work. 

Figure  19  illustrates  the  method  used  in 
keeping  costs  on  this  class  of  work.  The  time 
of  the  various  classes  of  workmen  are  given  with 
the  quantities  of  earth  excavated  and  the  num- 
ber of  feet  of  lagging  placed.  The  total  pay 
roll  costs  for  both  are  given,  also  the  unit  labor 
cost  per  cubic  yard  of  earth,  and  per  thousand 


SnORING  AND  EXCAVATING        91 

feet  of  lagging.  On  the  back  of  this  card,  figure 
20,  the  separate  units  which  go  to  make  up 
the  total  imit  are  given  as  noted  on  the  front 


COST  ANALYSIS   ReCORO  H 
UNtT  LABOR  COSTS                                           UNIT(J 

1 

2 

i/j>fw>t 

4 

9 

6 

r 

8 

r,,  „  , 

>$- 

Aa 

MffM 

.CL 

33 

/yv 

Tm>  WMk 

>r 

.2V 

Ji^ 

-^6 

tJh 

i.oL 

Tmm 

^?P' 

i/V 

,^/V 

JSS 

,.0U 

TOTAL  LABOR  HOURS                                    UNIT                                                      | 

\ 

2 

s 

4 

s 

6 

7 

% 

r„,^^ 

So 

/ao 

h 

/^ 

^ 

TMlWW* 

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/oo 

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T.MI 

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Si 

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i7i. 

LABOR  HOURS  PER  UNIT                               UN.T^'^i^'r -^^^IJ^:-.          \ 

1 

2 

» 

4 

s 

e 

7 

8 

r„„m 

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/  . 

JfKAfM 

(%    . 

^, 

tmm  m                                                                              1 1"  ••«  *  »—•   "^  "ii""                                                                 ••-*                         1 

II 


Figr.  20.    Method  of  Analyzing  Costs  on  Caisson  Work. 


of  the  card.  The  second  column  gives  the  num- 
ber of  hours  required  by  the  man  on  the  winch, 
laborers  digging  and  placing  lagging,  laborers 
removing  earth  and  loading  wagons,  and  the 
time  of  the  engineer  to  complete  a  certain  quan- 
tity of  work.  On  the  bottom  of  the  card  are 
given  the  time  required  by  each  class  of  labor 
to  excavate  and  remove  one  cubic  yard  of  earth 
and  the  time  required  to  place  a  thousand  feet 
of  lagging. 


■ii 


ff 


92        PRACTICAL    COST   KEEPING 

LABOR  COST  DRIVING  WOOD  OR 
CONCRETE  PILES 

To  arrive  at  the  labor  cost  of  driving  wood 
or  concrete  piles,  it  is  necessary  to  know  the 
number  of  piles  driven  each  8  hour  shift  by 
each  gang,  giving  the  number  of  men  with  each 
pile  driver,  and  the  total  number  of  lineal  feet 
of  all  the  piles  driven. 


PVnk  B.  Wmlkm  Go«] 

LABOR  DISTRIBUTION 


OOCUMTION 


^J       ^/7fy/7MMJ^ 


enr^ 


^       Xg^run 


.^   ^^^i^JLoiuir 


TMtWMk 


/?7 


JIL. 


SL^A. 


7C 


^o 


^ 


7C 


^ 


ao- 


MkAtL 


AC!9 


-^ 


2fi. 


72r 


iSMlM 


1^ 


It 


^S    I^tI^I     ff^SS     li^ff    \fL<,o\^^y 


t^H^/C^ 


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Fig.  21.    Costs  on  Driving  Wood  Piles. 

Under  (a)  figure  21,  the  time  of  the  men  with 
the  pile  driver  is  given,  the  total  number  of 
40  foot  piles  driven  to  date,  and  the  total  pay 
roll  cost  of  same.  The  unit  labor  costs  are 
given  at  so  much  per  pile  and  the  average 
number  of  piles  driven  per  8  hour  shift.    Un- 


DRIVINQ  PILES 


93 


der  (b)  on  the  same  card,  the  time  required  by 
laborers  to  cut  off  the  piles  is  given,  the 
number  of  piles  cut  off,  and  the  costs  for  cut- 
ting off  each  pile  and  the  average  number  a 
man  will  cut  off  per  8  hour  day  is  also  given. 
On  the  back  of  the  card,  figure  22,  the  separate 

C06T  ANALYSJS   RECORD     jl^^"  ^*^  '^  '^r^7 


UNIT  LABOR  COSTS 


UNfT 


,    ^//f>H 


Tm.  Wm« 


.A^ 


JJL 


-^ 


.JJ- 


Jj^ 


j£6l 


:^ 


-^ 


jd^ 


TOTAL  LABOR  HOURS 


UNIT 


T«ia  WW* 


■^ 


/So. 


yj/f 


i^Jl. 


A>Q^^ 


J£^ 


M. 


O'^L'^ 


LABOR  HOURS  PCR  UNIT 


Tm»  MtaM 


aia. 


SlAl. 


3jO    m 


zii&L 


ik^ 


UL^ 


UNITS;      .  Cjp:-f  ^^  7>;/m 


g 


2. 


UJ. 


Qi,,«,M  >v»*,fm^  «.! 


Fig.  22.     Analyzed  Costs  on  Pile  Driving. 

units  which  go  to  make  up  the  total  labor  unit 
are  given,  and  the  number  of  hours  worked 
by  each  class  of  workmen.  The  length  of  time 
required  to  drive  and  cut  off  each  40  foot  pile 
is  also  given. 


CHAPTER  V 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE  OR  BRICK 

In  keeping  the  costs  on  foundation  work, 
the  method  will  vary  according  to  the  materials 
used.  If  the  foundations  are  of  concrete  it 
will  be  necessary  to  keep  the  cost  of  the  forms 
in  square  feet,  based  on  the  number  of  super- 
ficial feet  of  concrete  wall  for  which  wood  forms 
are  required,  and  the  quantity  of  lumber  neces- 
sary to  complete  one  square  foot  of  forms,  so 
the  basis  for  costs  may  be  either  a  certain  price 
per  square  foot  of  concrete  forms  or  per  thou- 
sand feet  of  lumber.  The  cost  of  unloading, 
piling,  sorting,  and  placing  reinforcing  steel 
will  be  another  item  of  cost,  and  should  be 
kept  by  the  number  of  tons  of  reinforcing  steel 
unloaded  and  placed.  The  cost  of  mixing  and 
placing  the  concrete  should  be  kept  by  the  cubic 
yard  of  concrete  placed,  and  if  it  is  necessary 
to  heat  the  aggregate  or  protect  the  concrete 
from  freezing,  these  items  should  be  kept  sepa- 
rately. 

94 


FOUNDATION  WORK 


95 


w«i    7  - 


•lHM» 


tp)       Ca^pa^^ri 


^     .     . ,^,         Prank  R.  W.lker  Coapuiy 

mtral  iHsnai  labor  distribution 

w«.  APR  K- 1916       ^N«./Ai 


'r/>j' 


OCCUMTIOM 


/'^tfrtr^ 


jsnua^^^ 


gf^td^>^^ 


TiwWwk 


T^        \f3oo' 


Fig.  23.     Cost  Keeping  on  Forms  for  Concrete 

Foundations. 

Under  figure  23  is  given  the  cost  of  placing 
and  removing  concrete   forms   for   foundation 
walls.     The  total  hours  worked  each  week  by 
the  various  classes  of  mechanics  are  given  and 
the  total  quantity  of  work  in  place  to  date. 
The  total  pay  roll  costs  are  given  together  with 
the  average  labor  unit  per  square  foot  of  forms 
and  the  number  of  square  feet  of  forms  a  car- 
penter will  average  per  8  hour  day.    The  front 
of  this  card  also  gives  the  quantity  of  concrete 
forms  removed  together  with  the  pay  roll  cost 
of  same  and  the  average  cost  per  square  foot 
of  forms.    Under  this  division  the  average  num- 
ber of  square  feet  of  forms  a  laborer  will  remove 


Ml! 


96 


PRACTICAL   COST   KEEPING 


per  8  hour  day  are  also  given.  On  the  back 
of  this  card  the  separate  costs  per  square  foot 
of   forms   and   per   thousand   feet   of   lumber 


COST  ANALYM  RCOOMO   ^/VJ^i/R />/!./ 1 

% 1 ONtT'-^/V^X-;^,^,,^^^ 


Fier.  24.    Method  of  Analy«Ingr  Costs  on  Concrete 

Forms. 

for  carpenters  and  laborers  are  given,  and  the 
total  number  of  hours  worked  by  each  class  to 
complete  the  work  to  date.  The  lower  column 
gives  the  average  length  of  time  in  hours  re- 
quired by  both  carpenters  and  laborers  to 
erect  and  remove  one  hundred  square  feet  of 
forms  and  the  same  work  reduced  to  hours  per 
thousand  feet  of  lumber. 


FOUNDATION  WORK 


97 


■i»«i«t 


Cortral  lospftaf 


V^^' 


FraBk  B.  Walker  CoapanF 

LABOR  DISTRIBUTION 

W.M  »..»««  APRS  -1916 


H.       /O 


VC^ 


ocew»*Tioi« 


f^)        ^(tjOAu./=r^m^ 


^S<A*£Mai- 


j£af//UiM£t- 


-^^^^.....^ZZor    f^U. 


JJLA^ 


Tim  Wf*  \/iA9 


T«tM 


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I. 


Z 


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JL 


s 


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M 

z 


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±^^ 


4^ 


JdL. 


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Ji<L 


s 


1 


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s 


^ 


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Ji 


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7ML 


Pay  *^ 
Cmu 


'^ 


Cltl^lM   »••  •?  »•••*  •     W»*^ 


(0v«4 


Fig.  25.    Keeping  Costs  on  Mixing  Concrete. 

Under  figure  25,  the  time  required  mixing 
and  placing  concrete  is  given;  showing  the  var- 
ious classes  of  labor  employed  and  the  total  ex- 
penditure for  the  week.  On  the  bottom  of  the 
card  are  given  the  quantities  of  concrete  placed 
in  cubic  yards  and  the  total  pay  roll  cost  of 
same,  the  average  cost  of  labor  in  placing  one 
cubic  yard  of  concrete  and  the  average  number 
of  cubic  yards  placed  by  a  laborer  per  8  hour 
day  are  also  given.  On  the  back  of  the  card, 
figure  26,  the  separate  labor  units  which  en- 
ter into  the  total  unit  labor  cost  are  given,  and 
the  number  of  hours  worked  by  each  class  of 
labor  to  complete  the  work.    The  lower  column 


98        PRACTICAL    COST   KEEPING 

gives  the  time  required  by  the  various  classes 
of  workmen  to  mix  and  place  one  cubic  yard 
of  concrete. 


COST  ANALYSIS   RECOBO        _         .       , 

UNrr  LASOn  COSTS                                unit  CTl/^y^  Vm^ 

^/■m^ 

»  /*^ 

ijcffy' 

4 

5 

• 

7 

• 

W»ilw. 

./I 

.// 

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/  >l 

TMiWMk 

y^* 

.TTir 

/J* 

.<t9 

TM 

./6^ 

77 

/i*^ 

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TOTAL  LABOR  HOURS  • 

UNIT                                                         1 

'/*^ 

2/^ 

3  -£»f /* 

4 

8 

6 

7 

• 

»>■■!— 

^^ 

Xj 

¥7 

TkM  WmH 

?€ 

tA 

?4^ 

TaM 

79 

i>f 

T/ 

LABOR  HOURS  PER  UNIT 

UNIT  C^^/c  y^A^ 

1y^«M. 

7jC^ 

i^Cf^ 

4 

» 

e 

7 

• 

Pm*mm 

^/fr 

i^r^ 

'M/I^r 

TiMtWMk 

Xr  - 

r^. 

n.  . 

T«M 

«-.. 

>    u 

^  . 

—^^                                                         «i  w  m    WW » *mm  %. \ 

~        1 

Fig.  26.    Analyzed  Costs  on  Mixing  Concrete. 

If  the  foundations  are  placed  during  freez- 
ing weather  and  it  is  necessary  to  heat  the  sand, 
stone,  and  water  required,  and  to  protect  the 
concrete  after  it  has  been  placed,  separate  costs 
should  be  kept  on  these  items  as  enumerated 
in  the  Cost  Schedule. 

If  the  foundations  are  of  stone,  the  measure- 
ment should  be  taken  either  by  the  cubic  yard, 
perch  or  the  cubic  foot.  If  brick  are  used,  the 
costs  should  be  kept  at  so  much  per  thousand 
brick,  as  illustrated  on  the  following  pages  un- 
der Brick  Masonry. 


WATER  AND  DAMP  PROOFING      99 

WATER  AND  DAMP  PROOFING 

To  keep  costs  on  applying  the  various  kinds 
of  water  and  damp  proofing,  be  sure  to  specify 
the  class  of  material  being  used  and  whether 
same  is  a  heavy  paint  or  in  plaster  form.  In 
either  event,  the  costs  should  be  kept  by  the 
square  foot  or  by  the  square  yard  and  the  num- 
ber of  coats  of  the  different  materials  being 
applied  should  be  mentioned. 


7?FJ 


Praak  R.  Walker  Companr 

LABOR  DISTRIBUTION 


N.      // 


OOCUMTIOM 


«  (^y        -/a^artrJ 


T 

7C 


./^^/,,  ^j^ji^  ii 


Tmi  Wm«i 


^mm 


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^^^' 


s 

z 


».4/g 


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S 


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w 


£0i 


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S 


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J^lL 


iajL 


:tiL^ 


11. 


*fo 


C»»|-|-i  l«««  fty  '«■«*  M    WaM** 


Fig.  27.     Method  of  Keeping  Costs  on  Water  and 

Damp  Proofing. 

The  illustration,  figure  27,  shows  the  method 
employed  in  keeping  costs  on  applying  either 
water-proof  paint  or  plaster.  The  quantities 
are  given  in  square  feet  with  the  total  pay  roll 


t 


100      PRACTICAL    COST   KEEPING 

cost  to  date.  The  labor  units  are  reduced  to 
the  cost  per  square  foot,  and  the  average  num- 
ber of  square  feet  a  man  will  apply  per  8 


COOT  ANALYSIS  RECORD  --,       -.                 >       -/      1 
UMTT  UBOR  COSTS                                           UHnTirS^i/^rt  /£>0^'       ] 

1 

t 

» 

« 

• 

• 

' 

• 

r.1.1— 

, 

VMWMk 

ikff 

t«W 

J^99 

TOTAt  LABOR  HOgRS                                    UNIT                                                     1 

1 

2 

3 

4 

9 

• 

7 

• 

Pwrtw* 

' — s 

TMi  WMk 

Art 

T«M 

\F(, 

» 

U80R  HOURS  PCR  UNIT                              UNIT  TirJ^fi/^r*  /OO^'            1 

1 

a 

% 

4 

e 

• 

^      . 

• 

>...i— 

Tk%WMk 

A^2*> 

ui.. 

T«M 

1^*., 

'•Muf 

fmm  «• 

•  It  r»-*  •.  >wM.                                            -^Mrf                 1 

Figr.  28.    Analysed  Labor  Costs  on  Water  and  Damp 

Prooflns. 

hour  day.  On  the  back  of  the  card,  figure  28, 
the  separate  unit  labor  costs  are  given,  and  the 
total  number  of  hours  worked  by  laborers  from 
the  start  of  the  job  to  the  present  time.  The 
length  of  time  required  to  apply  one  hundred 
square  feet  of  waterproofing  are  also  given. 


I 


CHAPTER  VI 

CEMENT  AND  COMPOSITION  FLOORS 

AND  BASE 
In  keeping  costs  on  cement  and  composition 
floors,   the   costs   are  invariably  kept  by  the 
square  foot  of  floor  installed.    On  cement  floors 
the  cost  of  placing  the  wood  strips  or  screedp 
should  be  kept  separately ;  also  keep  separately 
the  time  required  placing  the  rough  concrete 
Always  give  the  number  of  square  feet  and  the 
thickness  of  the  floor  so  they  may  be  reduced  to 
cubic  feet  or  yards  if  desired.     Separate  costs 
should  also  be  kept  on  mixing  and  placing  the 
cement  finish  topping  together  with  the  time  of 
cement  finishers  and  helpers  finishing  same. 

On  cement  or  composition  base,  the  carpen 
ter's  time  placing  the  wood  grounds  should  be 
kept  separately,  and  the  time  of  finishers,  lab 
orers  and  helpers  mixing  materials  and  placing 
cement  base  should  be  kept  as  a  separate  item. 
In  work  of  this  kind  always  give  the  number 
of  lineal  feet  of  base  installed  and  the  height 
of  same. 

The  labor  costs  of  installing  all  kinds  of  cinder 
or    other    concrete    floor    fill    under    marble 

101 


102      PRACTICAL   COST   KEEPING 

or  tile  floors,  between  wood  sleepers,  roof  fill, 
and  saddles,  etc.,  should  be  kept  by  the  num- 
ber of  square  feet  of  surface  covered  and  the 
thickness  of  same,  so  the  costs  may  be  reduced 
to  cubic  yards  if  desired. 

The  labor  cost  of  placing  wood  or  metal  forms 
for  combination  curb  and  gutter,  or  either  sepa- 
rately, should  be  kept  by  the  number  of  lineal 
feet  of  curb  and  gutter  installed,  and  separate 
time  should  be  kept  on  removing  the  forms  after 
the  concrete  has  been  placed.  The  cost  of  plac- 
ing the  rough  concrete  should  be  kept  by  the 
square  foot,  and  the  thickness  of  concrete  should 
be  given,  so  it  may  be  reduced  to  cubic  yards 
where  desired.  The  cost  of  mixing  and  applying 
the  finish  topping  to  curb  and  gutter  should  be 
kept  either  by  the  number  of  lineal  feet  of  curb 
and  gutter  instaUed  and  the  dimensions  of  same, 
or  by  the  number  of  square  feet  of  surface 
finished.  By  using  this  method  an  estimating 
basis  may  be  easily  arrived  at. 

On  rough  concrete  or  cement  pavements,  sepa- 
rate costs  should  be  kept  of  surveying  and 
laying  out  the  work  to  grades,  etc.,  also  the  cost 
of  placing  stakes,  screeds  or  other  strips  should 
be  kept  as  a  separate  item.  It  is  also  neces- 
sary to  keep  separate  time  and  costs  on  placing 


CEMENT  FLOOR  AND  BASE       103 

the  rough  concrete  and  give  the  length  of  the 
haul,  if  any,  or  other  methods  used  to  place  the 
concrete.  The  finish  topping,  if  any,  should  be 
kept  by  the  number  of  square  feet  placed,  as 
given  under  cement  finish  floors.  Where  the 
pavement  is  of  brick,  stone,  or  wood  blocks, 
separate  costs  should  be  kept  on  placing  the 
sand  cushion  and  laying  the  brick  or  wood 
blocks  which  should  be  kept  either  by  the  thou- 
sand pieces,  giving  size  of  same,  or  by  the 
square  yard  of  surface  covered. 

Where  finish  concrete  floors  from  1^^  to  2 
inches  thick  are  placed  over  old  concrete,  sepa- 
rate costs  should  be  kept  on  placing  strips  or 
screeds;  also  separate  costs  should  be  kept  on 


»m»m 


^  Cwteiliiipttii 


Pr«ak  R.  Walker  C»a»ur 

LABOR  DISTRIBUTION 

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Fig.  29.    Cost  Keeping  on  Ceroeot  Finish  Floors. 


104      PRACTICAL    COST   KEEPING 

mixing,  handling,  and  placing  the  rough  con- 
crete, and  the  cost  of  mixing  materials  and 
applying  the  finish  top. 

Under  Figure  29,  is  given  the  method  of 
keeping  costs  on  concrete  or  cement  finish 
floors.  Separate  time  is  kept  on  placing  screeds, 
mixing  and  placing  concrete,  and  the  cost  of 
finishing  same.  On  the  bottom  of  the  card  are 
given  the  quantities  of  work  in  place  in  square 
feet,  the  total  pay  roll  cost  to  date,  the  average 
quantity  a  laborer  would  install  per  8-hour  day, 
together  with  the  unit  cost  of  same.  On  the 
back  of  the  card,  which  is  figure  30,  are  given 
the  different  costs  which  go  to  make  up  the 


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»•—  ••                                                      •m'—  If* •» '—*  ••  «^                                              •x.rf                 1 

Fig.  30.    Method  of  Analyzing  Costs  on  Cement  Finish 

Floors. 


CEMENT  FLOOR  AND  BASE       105 

total  unit,  the  number  of  hours  put  in  by  the 
various  classes  of  workmen  employed,  and  the 
length  of  time  required  by  each  to  complete  100 
square  feet  of  floor.  Costs  kept  this  way  are 
invaluable  for  the  reason  that  no  matter  what 
wage  scale  prevails,  there  is  always  a  working 
basis  for  estimating. 


» ■■■,  Central 


Piwmk  R.  Wallur  GMvuir 

LABOR  DtSTRIBimON 

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Fig.  31.     Distribution  and  Costs  on  Cement  Floors  and 

Base. 


Figure  31  gives  the  method  for  keeping  costs 
on  cement  finish  floors  and  base,  the  various 
classes  of  labor  employed,  the  total  quantity 
of  work  in  place,  the  pay  roll  cost  of  same,  and 
the  unit  cost  per  square  foot  of  floor,  and  the 
cost  per  lineal  foot  of  base.    The  quantities  of 


106      PRACTICAL    COST   KEEPING 


COST  ANALVSIS   RECORD   W^J''  ^f  ^'^'^ 


UNIT  LABOR  COSTS 


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Fig.  32.     Analyzed  Costa  on  Cement  Floors  and  Base. 

completed  work  a  finisher  averaged  per  8-hour 
day  are  also  given.  On  the  back  of  the  card, 
which  is  figure  32,  are  the  different  unit  costs 
which  go  to  make  up  the  total  unit  cost  of  the 
job;  the  total  number  of  hours  of  the  various 
classes  of  labor  employed,  and  the  time  required 
by  the  various  classes  of  workmen  to  complete 
100  square  feet  of  floor  or  100  lineal  feet  of 
base. 


CHAPTER  VII 

BRICK  MASONRY 

The  labor  costs  of  brick  masonry  may  be 
kept  in  any  of  the  following  ways;  the  cost  of 
mechanics,  laborers  and  engineers  in  the  con- 
struction of  all  classes  of  brick  masonry,  or  each 
class  may  be  kept  separately,  and  units  arrived 
at  on  each  class  of  work. 

When  keeping  costs  on  common  or  press  brick 
of  the  various  classes,  the  costs  are  usually  kept 
by  the  number  of  thousands  of  brick  laid,  and 
if  the  brick  are  of  uncommon  size,  the  size  of 
the  brick  should  be  given,  likewise  the  kind  of 
brick  used — whether  smooth  or  rough  texture, 
glazed  or  enamel — and  the  size  and  kind  of  the 
mortar  joints.  In  press  brick  work  the  style  of 
the  bond  should  also  be  given. 

To  arrive  at  absolutely  dependable  costs,  the 
time  of  the  masons  laying  the  brick  should  be 
kept  separately;  likewise  the  time  of  the  labor- 
ers handling  and  wheeling  brick  to  the  masons ; 
also  the  time  of  the  mortar  makers  and  scaffold 
builders;  so  that  the  units  on  each  portion  of 
the  work  may  be  arrived  at.    Under  figure  33 

107 


I 


108      PRACTICAL    COST   KEEPING 


Ccohil  ■flspNai 


Fruk  R.  Walker  CeaiMay 

LABOR  DISTRIBUTION 


OCCUPATION 


(tj       A'^JO^J 


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Fig.  33.    Method  of  Keeping  Costs  on  Brick  Masonry. 

are  given  the  methods  of  keeping  costs  on  brick 
work,  showing  all  classes  of  workmen  employed, 
the  quantity  of  each  class  of  brick  laid,  and 
the  total  pay-roll  cost  of  same  to  date.  The 
unit  costs  per  thousand  brick,  and  the  num- 
ber of  brick  of  the  various  classes  a  mason 
will  lay  per  8-hour  day  are  also  given.  On  the 
back  of  the  card,  as  illustrated  by  figure  34, 
the  separate  units  which  go  to  make  up  the  total 
unit  per  thousand  are  given;  the  number  of 
hours  of  the  various  classes  of  workmen  em- 
ployed, and  the  time  required  by  each  class 
of  labor  to  lay  one  thousand  of  each  kind  of 
brick. 


BPICK  MASONRY 


109 


To  keep  costs  on  terra  cotta  or  cement  flue 
lining,  the  size  of  the  lining  should  be  given  and 
the  number  of  lineal  feet  set. 


Fig.  34.    Analyzed  Costs  on  Brick  Masonry. 


The  costs  on  placing  salt  glazed  wall  coping 
should  also  be  given  in  lineal  feet  and  the  size 
of  the  coping  should  be  stated. 

CUT  STONE,  GRANITE  AND  ARCHI- 
TECTURAL  TERRA  COTTA 

The  costs  on  cut  stone,  granite,  and  terra 
cotta  work  are  usually  kept  by  the  cubic  foot 
of  material  placed.  All  cornices,  columns,  etc., 
are  measured  square  or  by  the  size  of  the  blocks 
required  to  produce  the  finished  pieces. 


110      PRACTICAL    COST   KEEPING 

Separate  costs  should  be  kept  on  the  unload- 
ing of  materials  from  the  cars,  hauling  to  the 
building,  and  unloading  and  sorting  at  the 
building  site.  If  it  is  necessary  for  stone  cut- 
ters to  do  any  cutting,  lewising,  or  carving  at 
the  job,  the  cost  of  this  work  should  also  be 
kept  separately  and  the  measurements  given 
in  superficial  feet  where  possible.  Separate 
costs  should  be  kept  on  handling  and  setting  the 
stone  in  place  in  the  building;  the  various 
classes  of  workmen  employed ;  and  the  quantities 
of  stone,  granite,  or  terra  cotta  set  in  place 
should  be  kept  in  cubic  feet. 


,^/^  ^' 


Fnmk  R.  W«llMr  Compaar 

LABOR   OlSrmBUTION 


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Fig.    35.     Distribution  and   Costs  on   Unloading  and 

Setting  Cut  Stone. 


CUT  STONE  AND  GRANITE        111 

Figure  35  gives  an  example  of  the  method 
used  in  keeping  the  cost  of  unloading,  handling, 
and  setting  cut  stone  work.  The  various 
classes  of  workmen  are  given,  the  quantity  of 


COST  ANALYSIS-  RECOBO     ^      ,    -r^     /--     cj- 
L'NIT  LABOR  COSTS^^  MWlCd  ^-  /"ir  Lm.  AZ^ 


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Fig.  36.     Method  of  Analyzing  Costs  on  Unloading 
and  Setting  Cut  Stone. 

work  set  in  place  in  the  building,  the  total  pay 
roll  costs  of  same,  and  the  average  unit  cost 
per  cubic  foot  of  stone  for  unloading  and  set- 
ting. The  average  quantity  of  stone  a  laborer 
would  unload  per  8-hour  day  and  the  quantity 
of  stone  a  setter  would  place  in  the  same  time 
are  also  given. 

Under  figure  36,  which  is  the  back  of  figure 
35,  the  separate  unit  costs  are  given,  which  make 


112      PRACTICAL   COST   KEEPING 


LABOR   DISTRIBUTION 

APR  6  - 1916 


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Figr*   37.     Keeping^  Costs  on  Setting  Granite. 

up  the  total  unit  cost  for  the  entire  job;  the 
total  number  of  hours  of  the  different  classes  of 


UNIT  tABOR  COSTS 


COST  ANALYSIS   RCCOnO 


Oi? 


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Figr.  38.    Analyzed  Costs  on  Granite  Setting. 


CVT  STONE  AND  GRANITE        113 

labor  employed  and  the  number  of  hours  re- 
quired to  handle  and  set  100  cubic  feet  of  stone 

work. 

Figure  37,  which  is  practically  the  same  as 
figure  35,  illustrates  the  use  of  the  cost  keep- 
ing system  as  applied  to  handling  and  setting 
granite  work.  Figure  38  is  the  back  of  figure 
37,  and  shows  that  the  same  results  are  arrived 
at  as  given  on  figure  36. 


CHAPTER  VIII 

REINFORCED  CONCRETE 
CONSTRUCTION 

To  obtain  accurate  and  valuable  cost  data 
on  reinforced  concrete  work  requires  the  use 
of  a  great  many  sub-divisions  as  there  are  many 
factors  to  be  taken  into  consideration;  and, 
owing  to  the  great  variations  in  costs  of  rein- 
forced concrete  the  time  and  money  spent  in 
obtaining  the  best  cost  data  possible  is  a  good 
investment. 

The  labor  cost  of  unloading  lumber  from 
cars  should  be  kept  separately  as  given  on  the 
previous  pages. 

The  costs  of  framing  and  erecting  plain  slab 
forms  should  be  one  sub-division,  and  these 
costs  should  be  kept  by  both  the  number  of 
square  feet  of  forms  erected  and  the  quantity 
of  lumber  required,  then  the  cost  may  also  be 
arrived  at  per  thousand  feet  of  lumber.  Con- 
crete forms  are  measured  according  to  the  con- 
crete surface  which  actually  comes  in  contact 
with  the  wood  forms.  It  is  well  to  take  a  typical 
floor  slab  and  figure  out  the  quantity  of  lum- 
ber required  to  construct  a  certain  area;  and 

114 


REINFORCED  CONCRETE  115 

then  by  dividing  the  quantity  of  lumber  in 
board  feet  by  the  number  of  square  feet  of 
forms  erected,  it  will  give  the  average  quantity 
of  lumber  required  to  complete  one  square  foot 
of  forms;  and  the  quantity  of  lumber  required 
for  the  entire  job  may  be  safely  estimated  on 
this  basis. 

The  costs  on  beam  and  lintel  forms  should 
be  kept  separately  from  the  slab  forms,  as  they 
are  entirely  different  classes  of  work,  and  the 
former  usually  require  from  three  to  four  times 
as  much  carpenter  labor  per  hundred  feet  of 
forms  as  are  required  to  erect  the  same  quan- 
tity of  plain  slab  forms. 

On  buildings  of  flat  slab  design,  separate 
costs  should  be  kept  on  framing  for  depressions 
at  the  column  heads  where  possible,  as  this  work 
usually  requires  about  twice  as  much  carpenter 
labor  per  square  foot  of  forms  as  the  plain  slab 
work. 

The  labor  on  wood  column  and  beam  forms 
comes  closer  to  being  the  same  class  of  work 
than  any  other  two  branches  of  form  work ;  but 
it  is  desirable  to  keep  these  costs  separately 
wherever  possible.  Where  two  inch  lumber  is 
used  it  requires  on  an  average  of  two  and  one- 
half  feet  of  lumber  to  each  square  foot  of  forms ; 


11 


^-K 


116      PRACTICAL    COST   KEEPIKG 

and  after  the  area  in  square  feet  has  been  ob- 
tained in  this  manner,  the  amount  of  lumber 
required  is  easily  arrived  at. 

The  labor  required  handling  and  erecting 
metal  column  forms  is  an  entirely  different 
proposition  from  wood  forms  as  they  are  usually 
erected  by  sheet  metal  workers.  To  keep  costs 
on  work  of  this  kind,  give  the  diameter  and 
height  of  the  column,  the  style  of  head  used,  and 
the  number  of  columns  erected  per  8-hour  day. 

As  common  laborers  remove  all  classes  of 
wood  forms,  the  costs  are  usually  kept  by  the 
number  of  square  feet  of  forms  removed,  which 
includes  all  classes  of  form  work,  such  as  column, 


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Figr.  39.    Cost  Keeping  Applied  to  Forms  for 
Reinforced  Concrete. 


? 


REINFORCED  CONCRETE  117 

beam,  lintel,  and  plain  slab  forms.  These  costs 
should  be  kept  by  the  number  of  square  feet  of 
forms  removed  and  the  number  of  thousand 
feet  of  lumber  handled. 

Under  figure  39,  are  given  the  methods  of 
cost  keeping  on  plain  slab  and  beam  forms; 
giving  the  quantity  of  work  in  place  in  square 
feet,  the  total  pay  roll  costs  to  date,  the  average 
unit  cost  per  square  foot  of  forms,  and  the  num- 
ber of  feet  of  forms  a  carpenter  would  average 
per  8-hour  day.     On  the  back  of  the  card, 


COST  ANALYSIS   RECORD    ^^  ^f^^  /or^' 


Flg.  40.    Method  of  Analyzing  Costs  on  Concrete 

Forms. 

as  shown  by  figure  40,  the  separate  unit  costs 
are  given  per  square  foot  of  forms  and  per 


II 


Ml 


118      PRACTICAL   COST   KEEPING 

thousand  feet  of  lumber;  also  the  total  number 
of  hours  of  the  various  classes  of  labor  and  the 
number  of  hours  required  by  the  different 
mechanics  to  complete  100  square  feet  of  forms, 
and  handle  and  erect  a  thousand  feet  of  lumber. 


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Fig.  41.     Keeping  Costs  on  Wood  Column  Forms. 

Under  figure  41  are  given  the  methods  em- 
ployed in  keeping  cost  on  wood  columns  and  the 
labor  cost  of  removing  wood  forms  of  all  classes. 
This  is  worked  on  the  same  method  as  given 
under  figure  39.  On  the  back  of  this  card, 
figure  42,  the  separate  unit  costs  are  given;  the 
total  number  of  labor  hours  required  to  complete 
the  work,  and  the  number  of  hours  of  the  vari- 
ous classes  of  labor  required  to  complete  or  re- 


REINFOKCED  CONCRETE  119 


COST  ANALYSIS   RECORD    /4r  ^f ^^ /=brf>A 


Fig.  42.     Analysed  Costa  on  Concrete  Form  Work. 


move  100  square  feet  of  forms  and  a  thousand 
feet  of  lumber. 


Fig   43.    cost  Keeping  on  Placing  and  Removing  Metal 

Column  Moulds. 


120      PRACTICAL    COST   KEEPING 

Under  figure  43  are  given  the  methods  of  cost 
keeping  for  the  erection  and  removal  of  metal 
column  moulds;  the  size  of  the  columns  used; 
the  number  erected  and  removed ;  the  total  pay 
roll  cost  of  same,  and  the  unit  cost  per  column. 
The  number  of  columns  a  sheet  metal  worker 
will  erect  or  remove  per  8-hour  day  is  also 
given.    Figure  44,  which  is  the  back  of  figure 


00«T  ANALYSIS   MCCOMO       ^     ^    tr,      ^                    \ 
UNIT  LABOn  006TS                                           UNIT    Cost    7ir   CtA/j^          1 

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Fig:.   44.     Method  of  Analyzing  Costs  on  Placingr  and 
Removing  Metal  Column   Moulds. 

43,  is  similar  in  all  respects  to  figure  42,  and 
the  same  method  should  be  used  throughout 

MIXING  AND  PLACING  CONCRETE 

To  obtain  accurate  costs  of  mixing  and  plac- 
ing concrete,  the  following  sub-divisions  should 


MIXING  AND  PLACING  CONCRETE    121 

be  made  in  order  that  the  costs  may  be  accurate 
and  valuable  for  future  estimates. 

The  labor  cost  of  unloading  all  classes  of  ma- 
terial, such  as  sand,  stone,  gravel,  and  cement, 
should  be  kept  separately  as  given  under  a 
previous  heading. 

The  labor  required  handling  cement  from 
shed  to  mixer,  loading  wheelbarrows,  wheeling 
sand  and  gravel  from  stock  pile  to  mixer,  the 
time  of  laborers  attending  to  mixer,  dumping 
same,  the  hoisting  and  placing  of  concrete  to 
point  of  distribution,  and  the  labor  required 
tamping,  spading,  and  grading  concrete  should 
all  be  charged  under  one  sub-division.  In  giving 
the  cost  on  mixing  and  placing  concrete  always 
state  the  distance  of  material  stock  piles  from 
the  mixer,  the  method  of  distribution  from 
hopper,  and  whether  or  not  wheelbarrows,  con- 
crete carts  or  gravity  system  is  used. 

If  the  concrete  is  placed  during  freezing 
weather,  and  it  is  necessary  to  heat  the  sand, 
gravel,  and  water,  seperate  cost  should  be  kept 
on  this  work ;  also  the  cost  of  covering  the  con- 
crete with  straw,  boards,  paper,  etc.,  and  the 
upkeep  of  salamanders  or  other  temporary  heat 
should  be  kept  separately. 


i 


It 
I 


122      PRACTICAL    COST   KEEPING 


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FIgr.  45.  Distribution  and  Costs  on  Mixing  and  Placing 

Concrete. 


Figure  45  gives  the  method  employed  in  keep- 
ing cost  on  mixing  and  placing  concrete,  which 
is  the  same  manner  as  described  above,  as  the 
total  time  of  all  different  trades  employed  are 
given;  the  number  of  cubic  yards  of  concrete 
in  place,  the  total  pay  roll  cost  of  same,  and  the 
average  labor  cost  per  cubic  yard  of  concrete. 
The  number  of  cubic  yards  of  concrete  a  laborer 
will  average  per  8-hour  day  are  also  given.  The 
back  of  the  card,  which  is  figure  46,  gives  the 
separate  units  which  make  up  the  total  unit 
price  per  cubic  yard;  the  total  number  of  hours 


MIXING  AND  PLACING  CONCRETE    123 


■  COST  ANALYSIS   RECORD       ^        •      %A,,i 

HMT  LABOR  COSTS  UN.T    (^Od>,0     Yo-rJ. 


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Fig.  46.     Analyzed  Costs  on  Mixing  and  Placing 

Concrete. 

for  the  various  trades  employed  and  the  num- 
ber of  hours  required  to  mix  and  place  one  cubic 
yard  of  concrete. 


!!l 


REINFORCING  STEEL 

Separate  time  should  be  kept  on  unloading 
the  reinforcing  steel  from  the  cars,  sorting,  and 
storing  same  for  future  use  in  the  building.  If 
the  steel  is  to  be  bent  on  the  job,  the  time  should 
also  be  kept  separately  for  this  branch  of  the 
work,  likewise  separate  costs  on  handling  the 
Bteel  from  the  stock  piles  to  the  building  site, 


i  I 


i 


HI 


124      PRACTICAL    COST   KEEPING 

hoisting,  placing,  and  tieing  same  in  place. 
Costs  on  reinforcing  steel  are  always  given  by 
the  number  of  tons  of  steel  placed. 


OeCUMkTIOM 


Ftaak  R.  Walker  Coni 

LABOR  DISTRIBUTION 


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FiflT.  47.     Costs  on  Unloadingr  and  Placing  Reinforciner 

SteeL 


Under  figure  47  is  given  an  example  of  cost 
keeping  on  unloading  and  placing  reinforcing 
steel.  The  front  of  the  card  gives  the  number 
of  tons  unloaded,  the  total  pay  roll  cost  to  date, 
together  with  the  average  labor  cost  per  ton, 
and  the  number  of  tons  of  steel  a  man  would 
unload  and  pile  per  8-hour  day. 

On  the  back  of  the  card,  figure  48,  are  given 
the  unit  costs  for  both  unloading  and  placing, 
the  total  number  of  hours  of  each  class  of  labor 


REINFORCING  STEEL 


125 


COST   ANALYSIS   RECORD       /-      .   7?  ^  TT^ 
UNIT  LABOR  COSTS                                              UNIT    COSf  /  a^ /orT 

(ak 

2 

3 

*/^; 

5 

0 

7 

8 

/oL 

/£-iUf 

Tim  Wm* 

0/ 

JJ.U, 

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TOTAL  LABOR  HOURS                                    UNIT                                                       | 

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2 

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LABOR  HOURS  PER  UNIT                              UNIT  /fOl/rS  T^ar  73/7.             | 

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f,^  ^                                                   n.imM  i»i«  ■>  f  ™»b  •■  ••"«                                            *•***                1 

Pig.   48.     Method   of  Analyzing  Costs  on  Reinforcing 

Steel. 


required,  and  the  number  of  hours  required  for 
one  man  to  unload  and  place  one  ton  of  rein- 
forcing steel. 

CLAY  TILE  AND  METAL  DOMES 

There  are  many  kinds  of  combination  tile 
and  concrete  systems;  some  of  them  being  used 
in  connection  with  clay  tile,  some  with  gypsum 
blocks  and  concrete,  and  others  with  metal  tile 
(commonly  called  domics)  and  concrete  joists. 
On  all  of  these  systems  it  is  advisable  to  keep 
the  cost  of  unloading  materials  from  cars  and 


126      PRACTICAL  COST   KEEPINO 


I 


li!! 


at  building  separately  from  the  time  of  han- 
dling and  placing  in  the  building. 

In  keeping  the  cost  of  placing  clay  or  gypsum 
tile,  the  costs  should  be  given  per  square  foot  of 
tile  placed,  and  not  by  the  square  foot  of  floor 
area.  On  many  of  the  metal  dome  systems  the 
costs  are  kept  per  lineal  foot  or  per  square  foot 
of  tile.  Metal  domes  usually  come  20  inches 
wide  and  2  feet  long;  so  there  are  1%  square 
feet  of  tile  to  each  lineal  foot.  Always  give  the 
depth  of  tile  or  domes,  as  6,  8, 10  or  12  inches. 

Separate  time  should  also  be  kept  on  placing 
wire  hangers  to  support  or  hold  the  metal  lath 
or  plaster  board  ceiling  underneath  the  floor 
system,  and  the  cost  should  be  kept  separately 
where  the  metal  lath  is  placed  on  top  of  the 
forms  before  the  metal  domes  are  placed,  and 
the  quantities  should  be  given  per  square  foot 
or  per  square  yard.  Under  some  systems  of 
metal  dome  construction  the  metal  domes  are 
pulled  out  or  removed  after  the  concrete  has  set 
and  are  used  over  time  after  time.  The  cost  of 
this  work  should  be  kept  separately  and  costs 
given  per  square  foot  of  tile  removed — the  same 
method  as  used  in  placing  them. 

If  the  ceilings  of  metal  lath,  Hy-rib,  or  plaster 
board  are  fastened  directly  under  the  concrete 


CLAY  TILE  AND  METAL  DOMES    127 


joists  by  means  of  %-inch  rods  spaced  12  inches 
on  centers,  and  the  lath  are  wired  to  them,  the 
cost  of  this  work  should  be  kept  separately  and 
the  quantities  should  be  given  per  square  foot 
or  per  square  yard  of  completed  ceiling. 


,_   .    .  Fnak  B.  Walker  CoaMsr 

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FlB.  49.     Distribution  and  Costs  on  Handling  and 
Placing  Clay  Tile  for  Floors. 

Figure  49  is  an  example  of  cost  keeping  on 
placing  clay  tile  in  floors  of  combination  tile 
and  concrete  systems.  On  the  front  of  the  card 
is  given  the  thickness  of  the  tile,  the  number 
of  square  feet  in  place,  together  with  the  total 
pay  roll  cost  of  same,  and  the  average  cost  of 
handling  and  placing  a  square  foot  of  tile.  The 
quantity  of  tile  a  mason  would  average  per 
8-hour  day  is  also  given.    On  the  back  of  this 


I! 


128      PRACTICAL   COST   KEEPING 


COST    ANALYSIS    RECORD     -r-,       «-                ^          '       1 
UNIT  LABOR  COSTS                                           UNIT  A^/-    >fl/*rw /^of.          I 

2 

3 

4 

ft 

ft 

7 

• 

r*—     1   ML 

M>r 

.AJ*" 

Tm*  Wm* 

.ffPi/ 

.001  i 

0Q3 

Taial 

tdL 

.aoyC 

toys' 

TOTAL  LABOR  HOURS 

UNIT                                                             1 

1 

a 

s 

4 

ft 

ft 

7 

• 

P».«M« 

/1<u 

^>- 

C^v 

Tl««fM« 

W 

//>* 

>1^ 

TaM 

rf^^K 

AT^ 

?^V 

LABOR  HOURS  PER  UNIT 

UNIT  fZr  /OO  S^a^  /»#  f       1 

1 

2 

3 

4 

9 

ft 

7 

• 

Pfwmm 

^/^<VW 

Afcy^ 

;Sir><fr* 

Ti«  Wm* 

■JTxAr. 

>A'rJ 

14-///* 

T«W 

■%>«rj 

>Mr^ 

^/J'.^ 

-        1 

Fig.  50.     Analyzed  Costs  on  Handling:  and  Placing 

Clay  Tile. 


ill! 


card,  figure  50,  are  given  the  separate  units 
which  go  to  make  up  the  total  unit,  the  total 
number  of  hours  of  the  various  trades  em- 
ployed, and  the  time  required  by  each  class  of 
workmen  to  handle  and  place  100  square  feet 
of  tile. 


CHAPTER  IX 


HOLLOW  TILE  FIRE  PROOFING 
Under  hollow  tile  fire  proofing  will  come  aU 
kinds  of  clay  and  gypsum  tile  partitions  from 
2  to  12  inches  in  thickness.  In  work  of  this  kind 
it  is  always  advisable  to  keep  the  time  on  the 
different  kinds  and  thicknesses  of  tile  separately, 
as  it  costs  much  more  to  lay  clay  tile  than  gyp- 
sum blocks ;  and  a  laborer  is  able  to  wheel  more 
4-inch  tile  in  a  barrow  than  12-inch  tile ;  there- 
fore, it  is  advisable  to  divide  the  time  on  the 
different  classes  of  tile  as  much  as  possible.  The 
cost  schedule  as  given  on  the  previous  pages 
gives  the  proper  divisions  of  sizes.  On  work  of 
this  kind  the  costs  are  always  kept  per  square 
foot  of  tile  laid,  making  deductions  in  full  for 

openings. 

The  labor  costs  on  square  or  circular  column, 
beam,  and  spandrel  covering  should  be  kept 
under  a  separate  heading,  and  the  measurement 
given  per  square  foot  of  tile  laid. 

Where  any  of  the  many  kinds  of  tile  **  back- 
up*' blocks  are  used,  the  cost  of  laying  this 
work  should  also  be  kept  by  the  square  foot  or 

129 


130      PRACTICAL   COST  KEEPING 


m 


number  of  tile  laid.  In  every  instance  the  kind 
of  tile,  size  of  same,  etc.,  should  be  noted  to 
make  the  cost  data  valuable  for  future  estimates. 
If  tile  floor  arches  are  being  installed,  the 
cost  on  this  work  should  be  kept  in  the  same 
manner  as  tile  partitions  or  exterior  tile  walls. 
This  method  is  by  the  square  foot  of  floor  laid 
and  the  thickness  of  the  tile.  Separate  time 
should  also  be  kept  on  the  labor  for  erecting  and 
removing  temporary  wood  centering  for  the  tile 
arches.  Measurement  of  this  work  should  be 
given  by  the  number  of  square  feet  of  floor  area 
covered. 


Prank  R.  Walker  Comvuv 

LABOR  DISTRIBUTION  a*-^"-  ^^ 


occwa*TioM 


(4^        JfaseM^ 


/AdtfTCtt 


^^ffjM^M^ 


(^.l      /*/t»rtra 


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22; 


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ueL 


Flgr.  61.     Method  of  Keeping:  Costs  on  Placinip  and 
Removing  Wood  Centering  and  Placing  Tile  Arches. 

Under  figure  51  are  given  the  costs  of  install- 
ing wood  centers  and  placing  tile  arches  up  to 


*  HOLLOW  TILE  FIBE-PROOFING   131 

8  inches  in  thickness.  The  quantities  are  given 
in  square  feet  together  with  the  total  pay  roU 
cost  to  date,  the  average  cost  per  square  foot 
of  wood  centering  and  per  square  foot  of  clay 
tile ;  also  the  average  number  of  square  feet  a 
man  would  complete  per  8-hour  day.  On  the 
back  of  this  card,  figure  52,  are  given  the  sepa- 


COST  ANALYSIS   BECORD    -r,      «--^^^  /S^t" 

UNIT  LABOR  COSTS QUnT^r  J^^r^  A"^^ ^ 


^ 


nw  WMk 


gy 


a/f 


MfS 


..py. 


.Q> 


.^y 


no^~ 


^04f. 


TOTAL  LABOR  HOURS 


.^Qtl 


_^ 


g/^y 


JUJL 


diUL. 


UNIT 


Tm*  «m* 


Tmbi 


E 


liL 


J4^ 


Ji^ 


y^"^ 


^ip- 


-Si 


.24. 


>/> 


^9/\ 


JASk 


M9S^ 


V 


LABOR  HOURS  PER  UNIT 


Tim*  Ww* 


TMa) 


O^JHn 


r/^. 


^ffrs 


S/f. 


'rj 


^  arJi 


^^ 


V/f^rj 


UNIT  7ir  /oo  ^f-  ^>|' 


-^fkf/rt 


L   Mrs 


>t^^///3 


a 


Fiff.  52.     Analyzed  Costs  on  Wood  Centering  and  Tile 

Arches. 

rate  units  which  go  to  make  up  the  total  unit 
cost  of  the  job;  also  the  nmaber  of  hours  put 
in  by  each  class  of  labor  employed  on  the  work, 
and  the  number  of  hours  required  by  the  dif- 
ferent classes  of  labor  to  place  100  square  feet 
of  wood  centers  and  tile  arches. 


132      PRACTICAL    COST   KEEPING 


Fig.  53.     Distribution  and  Costs  on  Placing  Tile 

Partitions. 

Figure  53  furnishes  an  illustration  of  cost 
keeping  on  tile  partitions  of  various  thicknesses. 


i 


IJi 


COST  AKiAtYSiS   RECORD    — r— >      o      >e-^                   1 
UNIT  LABOR  COSTS                                           UNrT  /*«J-  J>^.  ^f                    \ 

^^J 

1 

2 

3 

*     Ct 

e 

7 

• 

a  Jo 

^v 

OOyS" 

ThK  WMk 

.0>f 

.^>/ 

ODS- 

,W     ' 

.oy3 

OO^S" 

T«lal 

^>y 

.aoJT 

ad 

.ff>3 

OOxS- 

TOTAL  LABOR  HOURS                                    UNIT                                                      | 

(A' 

2 

3 

4 

^(<z) 

e 

7 

• 

yj'V' 

/<ffk. 

>^ 

— 



Tim  w»k 

»it 

3of 

^v 

^2 

r/rf 

/o 

TMal 

3i  0 

s-oi^ 

^<7 

% 

//, 

dO 

LABOR  HOURS  PER  UNu'                             UNIT  /^  /OO  S^.    /^t.           \ 

1 

2 

3 

4 

s 

e 

7 

s 

rK.lMIM 

4-/lfrS 

^/«-j 

ys  J^rS 

Tkia  WMk 

d  Mrs 

S'^  Ur^ 

»    >4<rM 

^/yrJ 

/Sifrr 

laMrt 

TaUl 

M/fr^ 

S^  Hrs 

li    /Crxi 



54  .«^ 

^>hi 

y^f^'^ 

t*-m  Mk                                                                                     0.wm»<  ••»  %  fwM    •.  <MkW                                                                         IBM*                           | 

FifiT.  54.    Costs  as  Analyzed  on  Tile  Partition  Work. 


f 


HOLLOW  TILE  FIBE-PROOFING  133 

The  quantity  of  tile  installed  together  with  the 
total  pay  roll  costs  on  same  are  given ;  also  the 
average  labor  cost  per  square  foot  of  tile  placed 
and  the  number  of  square  feet  of  tile  a  man 
will  place  per  8-hour  day  are  shown.  On  the 
back  of  the  card,  figure  54,  the  separate  unit 
costs  of  this  work  are  given  and  the  total  num- 
ber of  hours  required  by  each  class  of  labor. 
In  the  lower  columns  are  given  the  time  re- 
quired by  the  different  classes  of  workmen  to 
handle  and  lay  100  square  feet  of  tile  parti- 
tion. 


f 


! 


I : 


CHAPTER  X 

ROUGH  CARPENTRY 

Under  rough  carpentry  will  come  all  classes 
of  carpentry  work  with  the  exception  of  interior 
finish,  stairs,  and  mill  work. 

The  cost  of  framing  lumber  of  neariy  all  kinds 
are  given  per  thousand  feet  of  lumber. 

The  cost  of  framing  wood  posts  or  columns 
from  6x6  inches  to  12x12  inches  or  larger, 
should  be  given  per  thousand  feet  of  lumber, 
and  the  exact  character  of  the  work  should  be 
noted,  such  as  rounding  or  chamfering  corners, 
boring  holes  through  centers  of  columns,  fram- 
ing for  post  caps  and  bases,  and  the  labor  cost 
of  handling  and  erecting  same. 

The  cost  of  framing  large  beams  and  girders 
should  also  be  kept  separately.  In  all  cases 
state  whether  or  not  it  was  necessary  to  frame 
for  post  caps,  bases,  stirrups,  etc.,  and  whether 
or  not  the  corners  had  to  be  chamfered,  as  all 
these  items  should  be  considered  when  estimat- 

134 


ROUGH  CARPENTRY 


135 


ing  the  cost  of  framing.  Costs  on  this  class  of 
work  should  be  given  per  thousand  feet  of 
lumber. 


tinr  I  ^'*°"«  liWilM  LABOR  DISTRIBUTION 

APR  6  • 


ic>W.  /v\$ 


Fig.  55.    Distribution  and  Costs  on  Timber  Framing. 


Under  figure  55  the  methods  of  keeping  costs 
on  framing  wood  beams,  girders,  and  columns, 
are  given.  The  number  of  thousand  feet  of  lum- 
ber are  given,  likewise  the  total  pay  roll  costs, 
and  the  average  cost  per  thousand  feet  of  lum- 
ber. The  quantity  of  lumber  a  carpenter  will 
frame  and  erect  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  56,  are  given  the 
separate  units  which  go  to  make  up  the  total 
average  cost  per  thousand  feet,  the  number  of 
hours  worked  by  each  class  of  men  employed  on 


i 


136      PRACTICAL    COST   KEEPING 

the  job,  and  the  number  of  hours  required  by 
each  class  of  workmen  to  frame  and  erect  a 
thousand  feet  of  lumber. 


COST  ANALYSIS   RECORD    —-,       ^   /-.  //       -»  ^ 
UNIT  LABOR  COSTS                                           UNIT  A^   ^f-tl^r   O.^- 

(a 

1 

2 

3 

4 

r^} 

« 

7 

a 

ThK  Wwk 

/'«^/ 

«#7J 

^.^f 

9.0^ 

Tet.1 

^/3 

M4S 

^.oo 

TO'tal  LABOR  HOURS                                      UNIT                                                          | 

1 

2 

3 

4 

B 

e 

7 

6 

PravMua 

-_ 

_ 



' 

This  Wmh 

/>P 

/y-x/ 

— . 

ig^ 

W/ 

Tout 

/>/ 

/^i/ 



31^ 

'^'i'/ 

LABOR  HOURS  PER  UNIT                                UNIT  7i/->V/~/-  Ur   "^  M. 

Ca) 

1 

2 

3 

4 

^ 

8 

7 

a 

PVVIllolM 

TKK  WMk 

//7%Av 

/3^Mm 

^l-/fw 

7^/}^/^ 

Teul 

/<?<>/Jfr* 

/^^  Mrs 

zi-A'/Tf 

7^  //ns 

r».  m             »*■<**  />*'•  ^-*'  0*/     e...|.,M  m»  *> »««  «. «.».                                                 lOMrf                   | 

Fi^.  56.    Analyzed  Costs  on  Handling  and  Placing 

Lumber. 

The  labor  cost  of  framing  and  placing  wood 
rafters,  joists,  etc.,  should  be  kept  separately 
from  heavy  construction,  and  the  costs  of  this 
work  should  be  given  per  thousand  feet  of  lum- 
ber placed. 

Placing  roof  saddles,  hips,  valleys,  and  other 
light  construction  in  wood  constructed  build- 
ings, should  be  kept  separately  wherever  pos- 
sible, as  there  is  usually  a  great  amount  of  cut- 
ting necessary  to  frame  a  very  small  quantity 
of  lumber. 


HI 


ROUOH  CARPENTRY 


137 


On  residences  and  other  work  where  light 
studding  of  2x4  or  2x6-inch  lumber  is  used, 
the  costs  should  be  kept  separately,  as  it  requires 
almost  as  much  time  to  frame  a  2x4  as  it  does 
to  frame  a  2x8.  Cost  on  this  work  should  be 
kept  by  the  thousand  feet  of  lumber  placed  or 
erected. 

Roof  framing  is  another  item  which  should 
be  kept  separately  as  this  class  of  work  is  usu- 
ally much  more  expensive  than  the  ordinary 
framing,  there  being  usually  a  great  amount 
of  cutting  and  fitting  necessary  for  hips,  val- 
leys, rafters,  jack  rafters,  etc.  On  costs  of  this 
kind  always  state  the  class  of  roof  being  framed, 
and  the  sizes  of  the  lumber  required.  A  gen- 
eral description  is  valuable  for  future  reference. 

Where  wood  sheathing  is  used  on  outside 
walls  or  for  sub-floors  always  give  the  width 
of  the  lumber  used,  and  whether  laid  straight  or 
diagonally. 

In  many  factory  and  mill  buildings  wood  sub- 
floors  of  2x6,  3x6,  and  other  heavy  lumber  are 
used  for  floors  carrying  great  weight.  This 
lumber  is  either  square  edge  stock,  laid  on  edge 
and  known  as  laminated  flooring,  or  matched 
and  beaded,  laid  either  straight  or  diagonally. 
When  keeping  costs  on  work  of  this  kind  give 


138      PRACTICAL   COST   KEEPIKQ 

the  class  of  material  used,  and  whether  same  is 
laid  straight  or  diagonally,  and  the  quantities 
by  the  thousand  of  feet  of  lumber  placed. 

On  residence  and  other  frame  work  keep  the 
costs  on  weatherboard  or  clapboarding  either  by 
the  square,  containing  100  square  feet,  or  per 
thousand  feet  of  lumber.  Give  the  width  of 
material  used  and  the  lap  where  the  measure- 
ment is  given  by  the  square. 


LABOR  DISTRIBUTION 

APR  6  - 1916 


Fig.  57.    Keeping  Costs  on  Laying  Wood  Floors. 

Under  figure  57  an  example  of  cost  keeping  in 
connection  with  wood  floors  is  given.  The  total 
quantity  of  lumber  in  place  is  given  together 
with  the  pay  roll  cost  to  date  and  the  average 
unit  cost  per  thousand   feet  of  lumber.     The 


ROUOH  CARPENTRY 


139 


average  number  of  feet  of  lumber  a  carpenter 
would  place  per  8-hour  day  is  also  given.  On 
the  back  of  this  card,  figure  58,  are  given  the 


UMIT  LABOW  COSTS 


COST   ANALYSIS   ^^^l^^-J>,  ^ff  Ihr^J^ 


■^ 


T>Mi  Ww« 


L3J^ 


4^ 


Lou 


^oo 


jIjL 


JJ- 


/ 


TOTAL  LABOR  HOURS 


UNIT 


TMiWMk 


Jea- 


j^UL 


pL 


A^ 


2Vo 


¥CS' 


LABOR  HOURS  PER  UNIT 


UNIT 


Tir  j*f /-/^  Lbr   ^.^ 


TV«.W».« 


^^r4 


.^>»>a 


^■^J'^ 


OltMnt 


Fig.  68.     Analysed  Costs  on  Laying  Wood  Floors. 

separate  units  which  go  to  make  up  the  aver- 
age unit  cost  on  the  job;  the  total  number  of 
hours  required  by  the  various  trades,  and  the 
number  of  hours  required  by  the  different 
classes  of  workmen  to  frame  and  place  one  thou- 
sand feet  of  lumber. 

In  placing  wood  furring  strips  or  grounds  on 
ceilings,  walls,  or  floors,  note  whether  it  was 
necessary  to  plug  the  walls  for  same.  The 
measurement  should  be  given  either  in  square 
feet  of  area  covered,  or  in  lineal  feet  of  furring 
strips  or  grounds  placed. 


140      PRACTICAL   COST   KEEPING 


ROUGH  CARPENTRY 


141 


I  ii 


CM.  '///=^J'' 


Tnak  R.  Walkm 

LABOR  DISTRIBUTION 


0CCUMT10N 


/iQ     ^/>0*T7V/g 


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*^      Carp^^tn^.. 


/^*^*^^^*•^^ 


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8 


M 


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^ 


TZT 


4^ 


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^ 


a^ 


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^£^ 


Fig.  69.     Keepingr  Costs  on  Wood  Grounds  and 

Furring  Strips. 

Figure  59  gives  a  practical  example  of  keep- 
ing costs  on  work  of  this  kind.  The  total  num- 
ber of  lineal  feet  of  furring  strips  and  grounds 
are  given  together  with  the  total  pay  roll  cost 
to  date.  The  average  labor  cost  per  lineal  foot 
of  work  in  place  and  the  average  number  of 
lineal  feet  a  carpenter  would  place  per  8-hour 
day  is  also  given.  On  the  back  of  this  card, 
figure  60,  the  different  units  which  enter  into 
the  total  cost  of  same  are  given;  the  number 
of  hours  required  by  each  class  of  workmen,  and 
the  number  of  hours  required  by  the  various 
tradesmen  to  place  100  lineal  feet  of  furring 
strips  or  grounds. 


COST   ANALYSIS   RECORD     -7-,       .  ,   gr     •*- 

UNIT  LABOR  COSTS UNIT  /g>  //^^/  roo^ 


^ 


T»»  Wm» 


.Oir 


.Ak- 


.0> 


jkOAi- 


^o/J 


.»»K» 


'^ 


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.0?-^ 


UL 


JbLk- 


00/ 


JUUA 


TOTAL  LABOR  HOURS 


UNIT 


TMt  WMk 


-^ 


M- 


Mti. 


■  //V 


AXiL 


.A^ 


-^ 


/JfM 


LABOR  HOURS  PER  UNIT 
1 


Twi  WM* 


ll^ 


^U!£i. 


^^(1^ 


XL 


'£±. 


'AMa. 


i^ffra 


UNlT^^£>i^«j/^^«^ 


4hJijBL 


H^U/S. 


¥i//ni 


h/¥rf 


Sr./^ 


>l»Wlt'<.M    •>««. 


Fig.  60.    Analyzed  Costs  on  Placing  Wood  Grounds  and 

Furring  Strips. 

The  costs  of  laying  wood  floors  are  usually 
kept  by  the  square  containing  100  square  feet, 
or  by  the  thousand  feet  of  flooring.  The  differ- 
ence between  the  two  methods  takes  into  con- 
sideration the  allowance  for  waste,  which  will 
vary  from  25  to  50  per  cent,  depending  upon 
the  width  of  the  flooring  used.  Where  the  floors 
are  to  be  scraped,  traversed,  or  sanded,  the 
costs  are  usually  kept  by  the  square  foot  of 
floor  area  covered;  the  cost  of  same  varying 
with  the  number  of  operations  necessary. 

Figure  61  gives  the  method  of  keeping  costs 
on  floor  laying ;  the  number  of  squares  of  floor- 
ing laid  and  the  total  pay  roll  cost  of  same. 


142      PRACTICAL   COST   KEEPING 

The  costs  per  100  square  feet  of  flooring  and 
the  number  of  squares  of  floor  a  floor-layer  will 
lay  or  scrape  per  8-hour  day  are  also  given.    On 


***"^  Bt^yill  LABOR  DISTRIBUTION 


iZS^ 


OOCUMTIOW 


i^J  /7eorS<rM'€a     2^ 


/eidtartnF 


TkiaWMk 


^</ ; 


'^^^^^^^m.LAiLJSLi±. 


27L 


to. 


/>3U 


w.«*t«<i«,  APR  K -1916       *m*%./U*S' 


de. 


Ul. 


s 


>.J-g 


J4J_ 


rbv 


Z 


Z£ 


a!^ 


^ 


*»■»»»  On 


4^ 


il' 


Tjj- — I  /^ ..  \^f.^\  Ton  I  ski  -  I //   .  l/>7^fl  I  //o   I  ^» 


7^ 


/£ 


^£> 


727 


?^ 


^^ 


/qO 


ji^2^£A 


/ifPP 


^ 


^ 


^ 


4^ 


:^ 


2A 


?l^ 


-(^Ci 


.z/i. 


oZSC 


3yft 


Jk 


Fig.  61.    Distribution  and  Labor  Costs  on  Hardwood 

Floors. 


COST   ANALYSIS   RECORD    "Tif  39*/Or*   Oy-              1 
UNIT  LABOR  COSTS                                         UNIT    /PoJ*v»mA€€f.          \ 

<^V 

1 

2 

a 

4<:4> 

S 

0 

7 

• 

/Oo 

.^^ 

I.J3 

TM*  WMk 

7 

.X»' 

/// 

TaM 

/>/^ 

-ys 

/,/«» 

TOTAL  U80R  HOURS 

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Figr.  62.     Method  of  Analyzing  Costs  on  Hardwood 

Floors. 


ROUGH  CARPENTRY 


143 


the  back  of  this  card,  figure  62,  are  given  the 
unit  costs  which  make  up  the  total  unit;  the 
number  of  hours  required  on  the  entire  job  and 
the  time  required  for  a  floor-layer  to  lay  or 
scrape  100  square  feet  of  floor. 

The  cost  of  dipping  and  laying  shingles  is 
usually  given  by  the  thousand  shingles,  or  by 
the  square  containing  100  square  feet  and  the 
distance  to  the  weather  should  be  noted. 


f  I  ■...li.i       Ttmmk  R.  Wslker  Conrur 

■,.r«   t^""*  °*^>'"'  LABOR  DISTRIBUTION 


2^ 


APR  6 -1916      ^m^/^iT 


Fig.  63.     Keeping  Costs  on  Laying  Wood  Shingles 


Under  figure  63  the  method  of  keeping  cost 
on  dipping  and  laying  wood  shingles  is  given. 
The  quantities  are  given  per  thousand  shingles 
dipped  and  laid,  with  the  total  pay  roll  cost 
of  same.    The  cost  of  laying  a  thousand  shingles 


144      PRACTICAL   COST   KEEPING 

and  the  number  of  shingles  a  carpenter  would 
dip  or  lay  per  8-hour  day  are  also  given.  On 
the  back  of  this  card,  figure  64,  the  separate 


COST  ANALYSIS  WCOHO     — r-jl   '  ^      ^.  ■                  1 
UNIT  LABOR  COSTS                                         UMH^Fr  ^   S/^/^a/tS      1 

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TM>««Mk 

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Fig.  64.     Analyzed  Labor  Costs  on  Laying  Wood 

Shingles. 

unit  costs  per  thousand  shingles  are  given;  the 
total  number  of  hours  worked  on  the  job  and 
the  number  of  hours  required  to  dip  and  lay 
one  thousand  shingles. 

The  cost  of  framing  and  placing  rough  wood 
stairs  should  be  given  by  the  length  of  the 
string;  the  number  of  risers,  and  the  length  of 
same. 

Costs  on  placing  wood  shelves  in  closets  and 
pantries  should  be  given  by  the  number  of 
shelves  placed  and  the  length  and  width  of 
same. 


CHAPTER  XI 

MILL  WORK  AND   INTERIOR  FINISH 

Costs  on  mill  work  are  kept  in  several  ways. 
Some  contractors  take  the  entire  bill  of  ma- 
terials coming  from  the  mill  and  estimate  the 
labor  at  a  certain  per  cent  of  the  cost  of  the 
material,  which  will  vary  from  35  to  50  per 
cent.  Other  contractors  will  keep  the  cost  of 
each  class  of  work  separately;  such  as  putting 
together  wood  door  and  window  frames  when 
they  come  to  the  job  knocked  down,  the  labor 
cost  of  setting  wood  door  and  window  frames, 
and  the  cost  of  hanging  and  fitting  wood  sash, 
etc. 

Separate  costs  are  also  kept  on  fitting  and 
hanging  wood  doors,  and  the  labor  required  on 
trim  for  same. 

The  cost  of  placing  jamb  linings  and  casing 
window  openings  are  also  separate  items. 

Separate  costs  are  kept  on  handling  and  plac- 
ing book  cases,  closet  cases,  wardrobes,  pantry 
cases,  etc. 

The  smaller  items  such  as  wood  base,  chair 

145 


146      PRACTICAL    COST   KEEPING 

rail,  plate  rail,  and  picture  mould  are  usually 
kept  separately,  and  the  quantities  are  given 
at  so  many  lineal  feet  of  material  in  place. 


Praak  R.  Walker  CoaMar 

LABOR  DISTRIBUTION 


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Figr-  65.     Distribution  and  Costs  on  Setting  Window 

Frames. 


Under  figure  65  are  given  the  methods  of 
keeping  costs  on  setting  wood  door  and  window 
frames.  The  number  of  frames  set  is  given; 
likewise  the  total  pay  roll  cost  of  same,  and  the 
average  cost  to  handle  and  set  one  frame.  The 
number  of  frames  a  carpenter  will  average  per 
8-hour  day  is  also  given. 

On  the  back  of  the  card,  figure  66,  the  sepa- 
rate cost  units  which  go  to  make  up  the  average 
labor  cost  are  given;  the  number  of  hours  put 


<  i 


MILL  WORK  AND  INTERIOR  FINISH   147 

in  by  the  different  classes  of  men  employed, 
and  the  time  required  by  the  different  trades 
to  handle  and  set  one  frame. 


006T  ANALYSIS   REOORO 
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Fig.  66.     Method  of  Analyzing  Costs  on  Setting  Wood 

Frames. 


Prank  R.  Walkw  Coaapaar 

LABOR  DISTRIBUTION 


OCCUMTIOM 


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Fig.  67.    Cost  Keeping  on  Fitting  and  Hanging  Doors. 


148      PRACTICAL   COST   KEEPING 

Figure  67  gives  the  method  used  in  keeping 
cost  on  fitting  and  hanging  doors  and  trimming 
openings.  The  total  number  of  doors  hung  to 
date  is  given  together  with  the  total  pay  roll 
cost  on  same.  The  next  item  gives  the  average 
labor  cost  to  fit  and  hang  one  door  and  the 
average  number  of  doors  a  carpenter  would  fit 
and  hang  per  8-hour  day.  On  the  back  of  this 
card,  figure  68,  the  unit  costs  which  enter  into 


COST  ANALYSIS   RECORD  J^    T^rlfoor- 
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••^  •••                                                                       Ciwm»l  Itw «( tmm  «.  WMW                                                             »n4                       | 

Fig.  68.    Analyzed  Costs  on  Fittingr  and  Hangrlns 

Doors. 

the  total  unit  cost  are  given;  the  number  of 
hours  required  by  the  different  classes  of  work- 
men, the  number  of  hours  required  by  each 
class  of  men  to  fit  and  hang  one  door,  and  the 
time  required  to  place  the  trim  on  one  side  of 
the  door  opening. 


4 


MILL  WORK  AND  INTERIOR  FINISH  149 

The  costs  on  setting  finished  jambs,  glass 
stops,  and  trimming  borrowed  lights  should  be 
given  by  the  number  of  openings  completed; 
giving  the  average  size  of  same  where  possible. 

In  erecting  wood  stairs,  newels,  hand  rail, 
etc.,  it  is  important  that  the  length  of  the 
stringers  be  given  together  with  the  number  of 
treads,  risers,  landings,  if  any,  the  number  of 
newels,  the  number  of  balusters  to  place,  and 
the  number  of  pieces  and  length  in  lineal  feet 
of  wood  hand  rail.  Costs  should  be  given  on 
each  flight  of  stairs. 


y 


CHAPTER  XII 

LATHING  AND  PLASTERING 

The  labor  cost  on  placing  wood  lath  should  be 
given  by  the  thousand  lath  or  by  the  square 
yards  of  lath  in  place.  Also  give  the  length  and 
width  of  the  lath,  as  there  are  several  sizes  of 
same  now  on  the  market.  The  cost  of  placing 
the  various  makes  of  plaster  and  wall  board 
should  also  be  given  by  the  thousand  square 
feet  or  by  the  square  yard. 


Vtmmk  R.  Walker  Coapwir 

LABOR  DISTRIBUTION 


OCCU#*TiOM 


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Fiff.  69.    Keeping  Costs  on  Placing  Wood  Lath  and 

Plaster  Board. 

Under  figure  69  are  given  the  costs  on  plac- 

150 


LATHING  AND  PLASTERING       151 

ing  wood  lath  and  plaster  board.  The  quantities 
of  wood  lath  are  given  in  so  many  thousands  of 
lath  and  the  plaster  board  is  given  in  square 
yards.  In  each  instance  the  total  amount  of  the 
pay  roll  to  date  is  included  with  the  unit  labor 
cost  per  thousand  lath  and  per  square  yard  of 
plaster  board.  The  average  quantities  per  8- 
hour  day  are  also  given,  making  the  costs  appli- 
cable for  use  at  any  rate  of  wage.  On  the  back 
of  the  card,  figure  70,  the  separate  units  which 


^riMievsniic^^^^^ 


Fig.  70.     Analyzed  Labor  Costs  on  Placing  Wood  Lath 

and  Plaster  Board. 

go  to  make  up  the  total  average  unit  are  given 
and  the  total  number  of  hours  required  to  com- 
plete the  job  to  date.  On  the  bottom  of  the 
same  card  are  given  the  number  of  hours  neces- 


152      PRACTICAL   COST   KEEPING 

sary  for  a  man  to  place  a  thousand  lath  or  one 
hundred  square  yards  of  lath.  The  time  neces- 
sary for  a  lather  to  place  100  square  yards  of 
plaster  board  is  also  given. 

If  metal  lath  are  to  be  placed  on  wood  studs 
the  same  method  as  given  for  wood  lath  is  to  be 
used. 

The  labor  in  connection  with  the  erection  and 
installation  of  solid  metal  partitions,  suspended 
ceilings  of  metal  lath,  Rib-Trus,  Hy-Rib,  and 
other  materials  of  a  like  nature,  are  usually 
given  by  the  square  yard.  On  ornamental  work, 
such  as  beams,  cornices,  etc.,  the  work  in  place 
is  usually  measured  by  the  square  foot. 

The  costs  of  placing  metal  corner  beads,  in- 
visible metal  picture  mould,  etc.,  are  given  by 
the  lineal  foot.  Mention  should  also  be  made 
with  regard  to  whether  or  not  it  was  necessary 
to  plumb  same  for  an  ordinary  or  a  first-class 
job. 

A  practical  example  is  given  under  figure 
71,  which  shows  the  number  of  square  yards  of 
suspended  metal  ceiling  in  place  and  the  num- 
ber of  lineal  feet  of  metal  corner  beads.  The 
total  pay  roll  cost  to  date  is  given,  together 


LATHING  AND  PLASTERING       153 


with  the  unit  labor  cost  per  square  yard  and  per 
lineal  foot.  The  quantity  of  work  a  man  aver- 
aged per  8-hour  day  is  included. 


Prank  R.  Walker  CompaaF 

■iiiwit    C{*fr*l  Hagyilal         labor  distribution 


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Fig.  71. 

Method  of  Keeping  Costs  on  Suspended  Metal 
Ceilings  and  Metal  Corner  Bead. 

COST  ANALYSIS   RECORD  i/^J  ^''  ^^*f  V^'^aC^ 
UNIT  LABOR  COSTS                                     ^uni^J^r  /Jn€A/ /^oot: 

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2 

3 

4 

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TOTAL  LABOR  HOURS                                    UNIT                                                       | 

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LABOR  HOURS  PER  UNIT                              UNn"^*  ^  /^j!k  ^^.          1 

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tmrnym                                                      •wr<iM  <•!•  (r  »wM  a,  VMM.                                              <om»                 1 

Fig.  72.     Analyzed  Costs  on  Placing  Suspended  Metal 
Ceilings  and  Corner  Bead. 


154      PRACTICAL   COST  KEEPING 

On  the  back  of  the  card,  figure  72,  the  sepa- 
rate unit  costs  are  given,  which  make  up  the 
totals  and  the  number  of  hours  required  to  com- 
plete the  work  to  date.  In  the  lower  columns 
are  given  the  number  of  hours  it  required  a  man 
to  complete  100  square  yards  of  suspended  ceil- 
ing and  the  time  necessary  to  place  100  lineal 
feet  of  metal  comer  beads. 

The  costs  on  plain  plastering  are  usually  kept 
by  the  square  yard  of  surface  covered.  A  great 
many  plasterers  make  no  deductions  for  open- 
ings, while  others  make  an  allowance  for  one- 
half  of  all  openings  containing  over  15  square 
feet.  Whichever  method  is  adopted,  it  should 
be  noted  on  the  card,  thus,  "one-half  openings 
deducted,*'  or  "no  openings  deducted." 


^■ifri  l^^tel      '''**^  ^  Walker  Conpaay 
^*"*  ■WflUI  u^BOH  DISTRIBUTION 


ILB^^JL 


APR  6 '1916       imm»./^% 


Fig.  73.    Method  of  Keeping  Costs  on  Plastering. 


LATHINO  AND  PLASTERING       155 

Separate  time  should  be  kept  on  both  the 
scratch  and  brown  coats,  and  whether  it  was 
placed  on  wood  lath,  plaster  board,  brick  or 
tile  walls,  metal  lath,  etc.  Figure  73  will  offer 
a  practical  example  of  this  work,  as  the  costs 
are  given  for  applying  both  the  scratch  and 
brown  coats.  The  quantities  are  given  in  square 
yards  with  the  total  pay  roll  cost  on  each  to  date. 
The  average  unit  cost  per  square  yard  and  the 
number  of  square  yards  of  each  class  of  work 
a  plasterer  would  apply  per  8-hour  day  is  given. 
On  the  back  of  this  card,  figure  74,  the  separate 


UNIT  LABOR  COSTS 


COST  ANALYSE   '^^«)?g,T^^  5'^^^^  /^^ 


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unit;^/<3^^^.  Yds, 


Fig.  74.    Method  of  Analyzing  Costs  on  Plastering. 


unit  costs  which  enter  into  and  make  up  the 
totals  are  given,  also  the  total  number  of  hours 


11  !^ 


156      PRACTICAL   COST   KtlEPtNG 

required  by  plasterers  and  helpers  to  date  and 
the  number  of  hours  required  by  the  various 
classes  of  workmen  to  apply  100  square  yards 
of  both  scratch  and  brown  coats  is  given. 

The  time  required  to  apply  the  white  or 
**skim''  coat  should  be  kept  separately  from  the 
time  applying  sand  finish  work,  as  the  latter  usu- 
ally requires  a  little  more  time  for  plasterers. 
On  both  these  classes  of  work  measurement  is 
taken  by  the  square  yard,  as  given  under  scratch 
and  brown  coats.    Figure  75  shows  the  costs  on 


OCCUMTIOM 


LABOR  DISTRIBUTION  ^^m^    ^\5" 


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Fig.  75.     Distribution  and  Costs  on  Applying  the 
Finish  Plaster  Coats. 

both  white  and  sand  finish  work,  giving  the 
number  of  square  yards  of  each  completed,  the 
total  pay  roll  costs,  and  the  average  labor  cost 


LATHING  AND  PLASTERING       157 

for  each  class  of  the  completed  work.  The  aver- 
age number  of  square  yards  a  plasterer  would 
complete  per  8-hour  day  is  also  given.  On  the 
back  of  the  card,  figure  76,  the  separate  unit 


UNIT  LABOR  C»STS 


COST  ANALYSIS   R^C0.'?g.,-7?^^^^^^^   /^^^ 


Tim  Wm* 


Tout 


m. 


/>jt 


M. 


.M. 


JLkix. 


jy^ 


i>V 


3^ 


./o 


-yo 


OTJ'y 


.Q^r. 


TOTAL  LABOR  HOURS 
I 


UNIT 


TteaWM* 


TMai 


7-%il 


>/Vo 


AJdL 


^ 


jto<;^ 


jq4 


>>■. 


y-K. 


LABOR  HOURS  PER  6niT 


Z_2 1 — i—c — I ■ 

UNIT  7-ir/OO  Sf.  y^S  • 


Fig.   76.     Analyzed  Costs  on  Applying  Finish  Plaster 

Work. 

costs  are  given  and  the  total  number  of  hours 
for  each  class  of  work  to  date,  while  the  lower 
column  gives  the  time  required  for  each  class  of 
workmen  to  complete  100  square  yards  of  fin- 
ished plaster. 

Nearly  all  classes  of  interior  plastering,  ce- 
ment wainscoting,  etc.,  are  measured  by  the 
square  yard,  and  costs  should  be  kept  accord- 
ingly in  order  that  they  be  useful  for  future 
estimates. 


158      PRACTICAL    COST   KEEPING 


The  costs  on  running  ceiling  coves,  bull  nose 
corners,  etc.,  should  be  kept  by  the  lineal  foot. 

The  costs  of  running  cement  base  are  also 
figured  by  the  lineal  foot  of  base.  Keep  sepa- 
rate time  placing  grounds  and  give  height  of 
base,  mentioning  whether  with  or  without  cove. 

The  costs  on  all  classes  of  exterior  plaster 
work  are  kept  in  the  same  manner  as  interior 
work — by  the  square  yard.  Separate  costs 
should  be  kept  on  applying  the  scratch  coat, 
brown  coat,  and  finish  coat.  The  finish  coats, 
which  are  usually  float  or  rough  cast  finish, 
should  be  kept  separately,  and  the  class  of  work 
should  be  noted.  State  the  class  of  material 
used,  whether  Portland  cement,  Kellastone, 
Stone-kote,  etc. 


Ccfldillospttil 


o^^iTT^^ 


Praak  B.  Walker  Commbf 

iABOR  DISTRIBUTION 

APR  6  -  I9I6 


occui>*noM 


(^/   Ty^j/v. 


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& 


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/a^^P 


wy 


-!?= VJLXO. 


l/^Tpt 


dJt- 


t 


m£^ 


/S-iOii  /l>^ 


Fier.  77.     Costs  on  Applying  Exterior  Plaster. 


LATHING  AND  PLASTERING       159 

Figure  77  gives  an  example  of  applying  the 
scratch  and  brown  coats  on  exterior  work.  The 
total  quantities  are  given  in  square  yards,  to- 
gether with  the  total  pay  roU  cost  to  date  and 
the  average  labor  cost  per  square  yard.  The 
number  of  square  yards  a  plasterer  will  apply 
per  8-hour  day  is  also  given.  On  the  back  of 
this  card,  figure  78,  are  given  the  separate  unit 


"  COST  ANALYSIS  ^^^^°-y^rS^^ar€yar^__ 

UNIT  LABOR  COSTS UNIT  /qr.^'fu i-,— = 


LABOR  HOURS  PERUNIT 


Tk«  WM* 


iW2!-_  ^^^ /-^^ 


Sbdife: 


f_^Jfa(L 


Mn 


KiHxfTir /OO  ^^  y<^f- 


Pig.  78.     Costs  as  Analysed  on  Exterior  Plastering. 

costs  and  the  total  number  of  hours  worked  by 
plasterers  and  helpers  to  date.  The  lower  col- 
umn gives  the  number  of  hours  required  for  the 
plasterers  and  helpers  to  apply  100  square  yards 
of  scratch  and  brown  coats. 


160      PRACTICAL    COST   KEEPING 


,M»U«   BWpniL.  LABOR   DISTRIBUTIOI- 


o-   V^-^3' 


OCCUPATION 


■^ 


te.f  ^^ntr^t 


/^A/tr^^ 


^ 


TiiM  WMh 


Tout 


Zii 


W— *  |»dtm 


JLH 


42 


b^ 


22e_ 


2£oJSL.iS^ 


y/r.oa 


Ms 


m 


JtL. 


2r*i 


^ts^ 


JJt. 


A£fii 


^^ 


dL. 


Ik. 


d^ 


IL 


>»»  I  >*>»*  0»y 


JU^ 


l2^ 


IfK 


"1916  MM*.   /A^ 


T 

21 


ZJb 


/fio. 


^ 


:^ 


^ea. 


-Jlltoa, 


tUll  VI  ••<«  %  >•—»  ■. 


22Z 


[»o 


Fis.  79.     Keeping  Costa  on  Applying:  the  Finish  Coat 
on  Exterior  Plasterlngr. 

Figure  79  is  kept  on  the  same  basis  as  figure 
77,  with  the  exception  that  figure  79  shows  the 


UNIT  LABOR  COSTS                                         uNiT  /^r  ^auOrm    Yor^       \ 

1 

2 

s 

4 

9 

« 

7 

8 

MmIm 

./S . 

OX 

TkK  WMk 

/L 

.dS 

T.M 

AS^w 

nS 

TOTAL  LABOR  HOURS                                       UNIT                                                          | 

1 

3 

3 

4 

9 

8 

7 

8 

^•••••l^ 

w^ 

//q 

TkoWm* 

/oo 

■7^ 

Tmi 

/S-O 

//>- 

LABOR  HOURS  PER  UNIT                              onit;^^   /nn  .^o    V^c              1 

1 

3 

3 

4 

9 

8 

7 

8 

FVWIMM 

H^rs 

/C/thi 

TM*  WMk 

y'^^Wrs 

IS^Z/r^ 

Taut 

ioPz/rrs 

tfi/^AJ 

*•"  *"                                                                  ««»»'■«■  ••««  •>  »•—»  %.  fNMw                                                         fff,,,,,                     1 

Fig.  80.    Analyzed  Costs  on  Applying  the  Finish 
Plaster  Coat  to  Exterior  Walls. 


LATHING  AND  PLASTERING       161 

system  used  on  the  float  finish  coat;  otherwise 
the  units  to  be  arrived  at  are  identical.  Figure 
80,  which  is  the  back  of  figure  79,  is  the  same  as 
figure  78,  and  the  results  are  the  same  through- 
out. 

Exterior  ornamental  work  run  in  Portland, 
Keene's,  or  other  cement  is  usually  measured  by 
the  lineal  foot  when  under  one  foot  in  girth 
and  by  the  superficial  foot  when  over  one  foot 
in  girth. 

Ornamental  plaster  work,  such  as  cornices, 
plaster  bases,  and  caps,  plaster  enrichments,  wall 
and  ceiling  panels,  and  all  other  classes  of  orna- 
mental plaster  work  are  measured  by  the  lineal 
foot  where  the  members  are  less  than  one  foot  in 
girth  and  by  the  superficial  foot  where  the  mem- 
bers are  over  one  foot  in  girth. 

Separate  time  should  be  kept  on  all  shop 
work,  such  as  making  models,  casting  ornaments, 
etc.;  also  separate  costs  should  be  kept  on  all 
work  done  on  the  job;  and  the  measurements 
and  costs  should  be  given  as  stated  above. 

Under  figure  81  are  given  examples  of  cost 
keeping  on  ornamental  plaster  work.  Item  (a) 
includes  the  time  of  plasterers  and  helpers  run- 
ning plaster  cornices  on  the  job,  and  item  (b) 
gives  the  time  of  the  same  men  sticking  plaster 


162      PRACTICAL    COST   KEEPING 


LATHING  AND  PLASTERING       163 


ornaments  and  enrichments  on  cornices  and 
beams.  On  the  bottom  of  the  card  are  given 
the  number  of  lineal  or  superficial  feet  completed 


Prank  R  Walker  Com^amw 

LABOR  DISTRIBUTION 


..JL 


m^t-^      APR  6 -1916       M^m./^iS' 


Pig.  81.    Cost  Keeping:  on  Ornamental  Plaster  Work. 

to  date  and  the  total  amount  of  pay  roll  to 
date.  The  unit  labor  costs  per  superficial  foot 
or  lineal  foot  and  the  average  quantity  of  work 
a  man  would  complete  per  8-hour  day  is  also 
given.  On  the  back  of  the  card,  figure  82,  are 
given  the  separate  unit  costs  which  go  to  make 
up  the  total  units  as  given  on  the  front  of  the 
card.  The  total  number  of  hours  worked  by 
plasterers  and  helpers  to  date  and  the  number 
of  hours  required  by  both  plasterers  and  helpers 


to  complete  100  superficial  feet  or  lineal  feet  of 
ornamental  cornices  or  enrichments  are  also 
given.  • 


UNIT  LABOR  COSTS 


COST  ANALYSIS  BECORO  (^.^'   t!Z  7o7^ 


TkKWM* 


iii. 


./£^^ 


1^       I  ./^V 


J& 


J^hti--/D^ 


gvV 


Qi^y^ 


jmSL 


Pff^- 


ooH- 


TOTAL  LABOR  HOURS 


UNIT 


TM*  WMk 


TaM 


^^ 


^ 


yo 


M2L. 


J^ 


/Qg 


ySi 


J^ 


/VL 


LABOR  HOURS  PCR  UNIT 


IlkllT'         ^  y 


'in 


Tmb  Wm* 


T«M 


I      tmm.'m 


tAht* 

}oK/fr» 


2BiU&s. 


£Jif^ 


^^^m 


\J  ^rf 


UNIT*    ■^^/o7,/^f^^^r/^**.fr 


_W 


Mn 


i!jri_ifyJA^ 


/t*/fa 


l^//n} 


tllj-|--  MM  %l  »w*  *■  «•"» 


Fig.  82.     Method  of  Analyzing  Costs  on  Ornamental 

Plaster  Work. 


CHAPTER  XIII 

SHEET     METAL     WORK,     CORNICES, 
SKYLIGHTS,  METAL  CEILINGS,  FIRE 
PROOF  DOORS  AND  WINDOWS 
Under  sheet  metal  work  will  come  the  items 
of  fire  proof  doors  and  windows,  the  labor  in  con- 
nection with  the  setting  of  the  frames,  hanging 
the  doors,  and  glazing  of  both  doors  and  win- 
dows.   The  cost  of  setting  the  frames  should  be 
kept  separately  from  the  time  of  hanging  the 
doors  or  glazing  same. 
Under  figure  83  examples  of  cost  keeping  as 


Praak  R.  Walkmr  Citmv^mf 

LABOR  DISTRIBUTION 

APRft-tWI 


OCCUMTIOM 


«  //»4p^rL^ 


ToMI 


Pntaxtk 


Tnx  WmH 


j::^^ 


/>^ 


ys 


3^ 


0.1«»<|  OWA  r.,  >«.  LM.,  111!..,.  «««•»• 


± 


jA. 


_s 


f 


z 


71 


± 


z 


J£. 


Ilk 


^^ 


A£A. 


MSJL 


l,SJ 


s^ 


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2 


3: 


iy)V,^.y2^ 


/y 


-2^ 


J^ 


^P^ 


7y>Q 


mCbj^ 


Cmi"^**  Hit  ty  fffim  n  WttMap 


.;aii 


UTt 


Z7 


^ 


^ 


r^ 


J2i£ifl 


-^^ 


t^"!?  ^ 


J^ 


».»•>■.».  »w 


/,y<^ 


j:£iL 


oo 


JlL 


FifiT'  83.    Keeping:  Costs  on  Setting  Metal  Door  and 

Window  Frames. 

164 


SHEET  METAL  WORK 


165 


applied  to  setting  metal  frames  for  doors  and 
windows  are  given.  The  number  of  frames  set 
and  the  size  of  same  are  given,  also  the  total  pay 
roll  cost  to  date,  the  average  labor  cost  of  set- 
ting each  frame,  and  the  average  number  of 
frames  of  each  kind  a  sheet  metal  worker  will 
set  in  place  per  8-hour  day  are  given.  On  the 
back  of  this  card,  figure  84,  are  given  the  sepa- 


COST  ANALYSIS   RECORD  (^  7-tr  /T,rHU>^  /^rv^€ 
UNIT  LABOR  COSTS                                         UNITfe;    •        T^oor 

'(b) 

2 

3 

4 

r// 

6 

7 

8 

»w«w* 

/.Oti 

.rt 

/p 

1 . 

Th»WM« 

/  0/ 

.£'7 

/W 

TaUl 

/  i>o\ 

JC^^ 

/'^^ 

TOTAL  LABOR  HOURS                                    UNtT 

1 

2 

3 

4 

5 

e 

7 

8 

/<i 

/7 

3J 

ThiaWMti 

3L 

3L 

J-y 

T«M 

S-x 

^3 

/cKSr 

LABOR  HOURS  PER  UNIT                              UNIT^  ^^  T^no'r^'^Zl 

i(^; 

2 

3 

4 

^<y) 

e 

7 

8 

/fi^rO 

/iF/^n 

7:^//^ 

TM*  Wm* 

/ir//rs 

nk-//rJ 

?**/^Ar 

T^ 

/Tb-Z/r^s 

/^MrJ 

VfUMm 

»..«•             2"^/$ MrJ  7^  fram^t^^yr^tftm^fLw,^                                     u>^              \ 

Fig.  84.    Costs  as  Analyzed  on  Setting  Metal  Door  and 

Window  Frames. 

rate  unit  labor  costs  which  make  up  the  totals 
as  given  on  the  front  of  the  card.  The  total 
number  of  hours  worked  on  the  entire  job  for 
both  sheet  metal  workers  and  helpers  are  also 
given,  as  well  as  the  average  time  required  for 
both  to  handle  and  set  a  door  or  window  frame. 


166      PRACTICAL    COST    KEEPING 

In  keeping  costs  on  placing  metal  skylights 
always  give  the  style  of  skylight  erected,  whether 
single  pitch,  double  pitch,  or  hip  skylight.  If 
side  lights  are  included,  give  the  time  on  plac- 
ing mullions  and  sash  separately.  Costs  should 
be  kept  by  the  number  of  skylights  placed  and 
the  size  of  the  same.  Separate  time  should  also 
be  kept  on  handling  and  placing  sash  operating 
devices,  and  the  total  lineal  feet  of  operating 
device  installed  should  be  reported. 

The  costs  on  vent  ducts  should  be  kept  by  the 
size  of  the  duct  in  both  lineal  and  square  feet 
and  the  class  of  work  erected. 

The  cost  of  erecting  in  place  metal  gutter  or 
down  spouts  should  be  kept  by  the  lineal  feet 
of  gutter  or  conductor  placed;  and  the  size  of 
same  should  be  mentioned. 

In  keeping  costs  on  the  erection  of  metal  ceil- 
ings, the  quantity  of  work  should  be  reported  in 
square  feet  or  per  square  containing  100  square 
feet.  If  it  is  necessary  to  place  wood  furring 
strips  before  placing  the  ceiling,  this  time  should 
also  ba  kept  separately. 

Cost  keeping  on  steel  siding  should  also  be 
kept  by  the  square  containing  100  square  feet 
or  by  the  square  foot 

The  labor  in  connection  with  the  erection  of 


SHEET  METAL  WORK 


167 


metal  cornices  should  be  given  in  lineal  feet, 
and  the  girth  of  same  should  also  be  given  so 
that  it  can  be  reduced  to  superficial  feet  if 
desired. 

All  classes  of  tin,  lead,  galvanized  iron,  and 
metal  shingle  or  tile  roofs  are  measured  by  the 
square  containing  100  square  feet.  Always 
state  kind  of  roof  and  conditions  encountered 
in  applying  same. 


,tClgli  iKppiMI   _  LABOR  DISTRIBUTION  iMW  No^23Z-:i-. 

m^u^         APR « -4^16     i.*M>  /^<3      . 
Y^ 


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OCCUMTION 


(^)JAtgfj¥tft/ff'r^rs  y 


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Al. 


^ 


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aa 


\£.aa. 


2S 


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ClM  «#»«  ItM  *t  '•.*'  ■    ••ntkmt 


Fig.  86.     Costs  on  Installing  Metal  Ceilings  and 

Roofing. 

Under  figure  85  are  given  examples  of  cost 
keeping  applied  to  both  metal  ceilings  and  labor 
applying  metal  roof  of  imitation  Spanish  tile. 
The  quantities  are  all  given  per  square  contain- 


168      PRACTICAL    COST   KEEPING 

ing  100  square  feet,  together  with  the  total  pay 
roll  costs  on  same  and  the  average  labor  cost  to 
apply  one  square  of  ceiling  or  roof.  The  aver- 
age number  of  square  feet  a  mechanic  and  helper 
will  place  per  8-hour  day  is  also  given.  On  the 
back  of  this  card,  figure  86,  are  given  the  sepa- 
rate labor  units  which  make  up  the  average  unit 


COST   ANALYSIS   RECORD     -T?     <r             y/,^  <r     ey.  1 

Vu.) 

2 

3 

4 

re/ 

6 

7 

S 

PWIM 

Tlt«  WMk 

/do 

^ 

>33 

.^^ 

ToUl 

/.iU 

.1^0 

r^S 

^'f 

TOTAL  LABOR  HOURS                                      UNIT                                                          | 

1 

2 

9 

4 

s 

6 

7 

8 

Tl>«  WMk 

uu 

/JU 

>o 

"i^ 

Taut 

u*/ 

V// 

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LABOR  HOURS  PER  UNIT                              UNIT/^ 

YrS^arc /OO  :)9.  fit  \ 

Vi) 

2 

3 

4 

»W 

e 

7 

6 

Pt»,\*m 

T>>«  WMk 

ZJfra 

±/fr-i 

3\Hn 

t^Hri 

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l^^s 

T^MrrA 

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Si.MrS 

\     ^ «             U//rS  /ir-  5f        e«rw- « 

••%»WM   •. 

.nJ^li /frs  71tr  3f.       *^             | 

Fig.  86.   Analyzed  Costs  on  Metal  Ceilings  and  Roofing. 

cost  as  given  on  the  front  of  the  card.  The  total 
number  of  hours  required  for  both  mechanics 
and  helpers  and  the  number  of  hours  required 
by  each  to  apply  a  square  containing  100  square 
feet  is  also  given. 


CHAPTER  XIV 

ROOFING— COMPOSITION,  FELT,  TILE, 
ASBESTOS,  SLATE,  ETC. 

When  preparing  estimates  on  new  work, 
nearly  all  kinds  of  roofing  are  measured  by  the 
square  containing  100  square  feet.  Conse- 
quently, for  this  reason  alone,  the  job  costs 
should  be  kept  in  the  same  manner. 

In  keeping  costs  on  applying  composition  tar 
and  gravel  roofs  a  description  of  the  roof  should 
be  given,  whether  it  was  over  wood  or  concrete, 
and  whether  the  first  ply  of  paper  is  laid  on  the 
roof  dry  or  on  a  mopped  surface.  On  composi- 
tion roofs  always  state  the  number  of  plies  of 
paper  applied  and  the  number  of  moppings  nec- 
essary. Separate  costs  also  should  be  kept  on 
the  time  for  hoisting  the  gravel  to  the  roof, 
mopping  the  roof  with  pitch,  and  spreading  the 
gravel. 

Figure  87  gives  an  example  of  the  methods 
employed  on  keeping  cost  on  composition  roof- 
ing. Under  item  (b)  the  time  required  by  roof- 
ers applying  the  pitch  and  felt  is  given  and  the 

169 


f, 
\ 


i 


170      PRACTICAL   COST   KEEPING 

number  of  thicknesses  applied,  while  item  (c) 
gives  the  time  required  to  mop  the  roof  and 
hoist  and  spread  the  gravel.    Always  state  the 


Praak  R.  Walkw  CMB»aar 

LABOR  OISTRIBUTION 


(^)      A^obf^^}  Oa 


J Taatm  r  T^nffr 


2li 


K^/     /^g/te^ 


•     Jia»,  A  .ZV/tori^ 


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TM»Wwk 


%^/Jf 


X 


S   A 


nn 


Zi>4^ 


APR  fi  -  mfi    ^ 


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iL 


Ula. 


JlL 


^ 


7U 


vjn'frii'^rtfwrj^mrmWi/.fTTk'mrL 


J^L. 


IZ. 


im 


2 


JZISEfl 


^dL 


f/^0 


iwa  !•  Cm  ■!■■  ni«  Ik  ftMt  *.  wwM* 


ML 


'^^fhil 


MtL 


% 


^K 


^0\.%/>^\>3    . 


/J/}.0O 


tux 


yj.iit.^Bw 


?-a$f 


Fig.  87.    Method  of  Keeping  Costs  on  Composition 

Rooflns- 

quantity  of  gravel  required  to  each  square  of 
roof,  or  give  the  total  amount  of  gravel  used  so 
that  the  quantities  may  be  figured  at  the  office. 
The  quantities  on  the  card  are  given  by  the  num- 
ber of  squares  of  felt  and  gravel  applied,  to- 
gether with  the  total  pay  roll  cost  on  same  to 
the  present  time.  The  unit  labor  costs  are  given 
per  square  of  roof  and  the  average  quantity  of 
work  a  roofer  would  complete  per  8-hour  day. 
On  the  back  of  this  card,  figure  88,  are  given 
the  separate  labor  units  which  enter  into  the 


ROOFING 


171 


total  units  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  required  by  roofers 
and  teams  are  also  given,  as  well  as  the  num- 


COST  ANALYSIS  BEOORO    -n    <-              ^^    <■    ^u. 

.  m.T  1  ARMi  COSTS                               UNIT  /ir^4U0ft  /OO  :>9./^ 

'Q>) 

2 

3 

4 

Y^ 

% 

T 

8 

fm^tMi 

TMI  W««k 

-^V 

0")^-^ 

// 

:a3<^ 

4v^^ 

niir-^ 

//      .fij^l 

TOTAL  LABOR  HOURS                                      UNIT                                      _^ 1 

t 

2 

3 

4 

9 

6 

7 

ft 

rrM. 

Tka  WMk 

//L 

/i^ 

^ 

/L 

..TaM 

//L 

/y^ 

C^ 

/6 

LABOR  HOURS  PCR  UNIT                                UMn>^  5<?(/or*  /OO  -^f.  /-t. 

y(6) 

2 

3 

4 

^(O 

s 

7 

B 

^^^^ 



KUfSi 

t^Jfn 

'6/fn 

^/9r^ 

, 

IMai 

iir/ff» 

ifM^ 

1 

'/iiHr^ 

^f/Vrrf 

1 

Fig.  88.    Analyzed  Costs  as  Applied  to  Composition 

Roofing. 

ber  of  hours  required  by  a  roofer  to  place  one 
square  of  roof. 

In  keeping  costs  on  applying  asphalt,  asbes- 
tos, or  slate  roofing,  the  size  of  the  shingles  and 
the  quantities  should  be  given  by  the  square 
containing  100  square  feet.  Also  state  the 
average  number  of  nails  required  to  a  shingle, 
as  a  man  can  place  more  shingles  where  he  drives 
only  one  nail  to  a  shingle  than  where  he  drives 
two  nails. 


i|! 


I  I 


172      PRACTICAL    COST   KEEPING 


Figure  89  is  an  example  of  cost  keeping  on 
applying  asphalt  shingles  and  roofing  slate.  In 
both  instances  the  quantities  are  given  in  squares 


■■Mtaa ^^^  LABOR  OlSTmBUnON  m»mtf.^St2—^ 


OCCU^ATKM 


le/J  SA/ftfUr-s         7L 


((^J^ArTk  T^^q^Aai. 


^-^   jWMj,^iAa\t  fir 


TM««VMli 


jjs — Ur 

Htm  <m  ' 


M. 


^ 


t 


lAoa- 


Jloe 


U 


fO 


± 


^M. 


Sz4 


/,^ 


dL 


uL&jM. 


TkJh. 


2: 


m 


is^^ 


"S^rsE^sn 


^ 


-a 


m 


/■37/J  uK  yW,  \7f.oo  I  %Ii.  I    2 

«i  II  HI  I  •«•*  ••  *-—»  a.  »iiiiii  '  «om4 


llJlSL 


AL 


^ 


JflTH 


2S 


T-.Cq 


>.S7 


/if-*Aop 


eta. 


1^ 


Figr.  89.    Keeping:  Costs  on  Laying  Asphalt  Shingles 

and  Slate  Rooflng. 


COST  ANALYSIS   fUOORO  -n     <■               ,^^   c      ^ 
UNIT  UBOn  COSTS                                         UNIT  /?/■  S>^ff/T  /OO  J>^.  Af: 

W, 

2 

a 

4 

»r^:) 

6 

7 

• 

Pmmm 

/;>f4> 

>.<<» 

Tkk  WMk 

/Jr 

??/ 

TatM 

/iH- 

>.ty- 

TOTAL  LABOR  HOURS 

UNIT                                                       1 

1 

a 

a 

4 

e 

• 

7 

• 

^iui„i 

/ifV 

n(u 

VkkWM* 

//»</ 

<rr^ 

T«M 

/»^ 

/Anj* 

U80R  HOURS  PER  UNIT 

UNIT/ 

^  j;?*#/»/^<^J^7./^z*  1 

1 

a 

a 

4 

9 

6 

7 

• 

9m*mm 

^*>A-j 

M'/Z/a 

Tkk  WMk 

/itJh-j 

J»^W 

T.M 

/ItA^ 

^*/^/3 

MMia                                                         •nai^aiM 

•  **««   •.! 

«-.                                           1^                1 

Fig.  90.     Method  of  Analyzing  Costs  on  Asphalt 
Shingles  or  Slate  Rooflng. 


BOOFING 


173 


containing  100  square  feet,  together  with  the 
total  pay  roll  cost  to  date.  The  average  labor 
cost  to  apply  one  square  of  roofing  and  the 
average  number  of  squares  a  roofer  would  ap- 
ply per  8-hour  day  is  also  given.  On  the  back 
of  this  card,  figure  90,  are  given  the  separate 
unit  labor  costs,  the  total  number  of  hours  re- 
quired on  the  entire  job,  and  time  required  for 
a  roofer  to  apply  one  square  of  either  asphalt 
shingles  or  slate  roofing. 

The  cost  of  placing  the  various  kinds  of  dead- 
ening felts  and  papers  over  siib-.I.  ors  and  under 
finish  wood  floors  should  also  Le  given  in  square 
feet  or  in  squares  containing  100  square  feet 
each.    Under  figure  91  we  have  an  example  of 


»»mm<m  **WIli  ■WfH»_            LABOR  OlSTmBUTION                         m^Mtf^JX:^ 

o-    "jLT^^"                     w^u^     APR 6 -1916         »^n^/CS- 

OCCU^ATIOM 

^ 

B    M| 

*^ 

W^ 

T 

nmm 

■ATI 

-7 

7^ 

1r- 

? 

T 

_^ 

7^ 

7o 

///■ 

OO 

>- 

...^ 

a^ 

^ 

<^<? 

• 

« 

• 

• 

—A. 

^ 

-Ai^  J^tJf^4(iUo¥^. 

. 

TM<         r 

' 

^ 

1/ 

/*^Ko\ 

■.Hm. 

»«••» 

IMIOmi 

m  Mm. 

Omi. 

fiWtM. 

^fao' 

Kfio 

.op^x- 

^t,£o' 

Tm*  Wm* 

</7ao' 

/4Jo 

.oo>x> 

Ufo' 

T«M 

/Aoo- 

JojAj 

.oo>\^ 

■x,V 

mtmu. 

\ 

k 


Fig.  91.     Method  of  Keeping  Costs  on  Placing 
Deadening  Quilt  Under  Finish  Wood  Floors. 


l^l 


174      PRACTICAL    COST    KEEPING 


I  i 


cost  keeping  on  this  class  of  work.  The  quanti- 
ties are  given  in  square  feet,  and  the  total  pay 
roll  cost  is  also  given.  The  unit  labor  costs  are 
given  per  square  foot,  with  the  average  number 
of  square  feet  a  man  would  lay  per  8-hour  day. 
On  the  back  of  the  card,  figure  92,  the  separate 


COST  ANALYSIS   RECOBO   -n   ^            /nn  Sa  CJ-     \ 
UNIT  LABOR  COSTS                                         UNlT/5r3^^^ /6«7  ^/ A/^     | 

1 

2 

9 

* 

S 

0 

7 

8 

PwrtM 

7>% 

TMa  Wm« 

>/ 

TaMi 

.^V 

TOTAL  LABOR  HOURS                                    UNIT                                                       | 

1 

2 

3 

4 

S 

• 

7 

8 

r»«« 

y-y 

TMWMk 

» 

T««l 

W 

LABOR  HOURS  PER  UNIT                              MH^TirSrvrrt /OO  Sf  /^          | 

1 

a 

» 

4 

9 

e 

7 

8 

r,^,,.^ 

^A^rf 

TM*  WMk 

^A'rJ 

T««M 

tiA^rJ 

fmrnm                                                                  « M  "M*  % »—  «■  — —                                                         *^                     J 

Fig.  92.     Analyzed  Costs  on  Placing:  Deadening  Quilt. 


unit  costs  are  given,  the  total  number  of  hours 
required  to  complete  the  job,  and  the  length  of 
time  required  to  place  100  square  feet  of  felt. 


CHAPTER  XV 


I 


INTERIOR  MARBLE,  SLATE,  AND 
SCAGLIOLA  WORK 

The  labor  cost  on  setting  marble  of  the  various 
kinds  are  usually  kept  by  the  lineal  or  super- 
ficial foot  of  material  placed. 

Marble  base,  wainscot  rails,  wall  panels,  and 
other  work  under  one  foot  in  width  is  usually 
kept  by  the  lineal  foot,  while  toilet  backs,  wains- 
coting, etc.,  are  usually  kept  by  the  superficial 
foot. 

When  keeping  costs  on  placing  marble  wains- 
cot, etc.,  always  give  the  height  of  same,  as  it  is 
almost  as  difficult  to  place  a  slab  three  feet  high 
as  one  five  feet  high ;  therefore  the  heights  should 
be  given  for  comparisons. 

In  keeping  costs  on  setting  marble  stair 
treads  and  risers  always  give  the  dimensions 
where  possible ;  also  give  the  length  of  same,  be- 
cause in  this  class  of  work  it  is  as  difficult  to 
set  a  tread  two  feet  long  as  one  four  feet  long. 

Under  figure  93  examples  of  cost  keeping  on 
marble  base  and  wainscot  are  given;  the  quan- 

175 


176      PRACTICAL    COST    KEEPING 

tities  on  the  former  are  given  in  lineal  feet  and 
on  the  latter  in  superficial  feet.  The  total  pay 
roll  costs  are  given  in  both  instances,  and  the 


PrukR. 

LABOR 


OlSTRIBUTrON 


Fig.  93.     Distribution  and  Costs  on  Setting  Marble 
Base  and  Wainscot. 


average  labor  costs  per  lineal  foot  and  per 
superficial  foot  of  material  placed  are  noted 
under  each  item.  The  average  number  of  feet 
a  man  will  place  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  94,  are  given 
the  separate  unit  costs  which  go  to  make  up  the 
total  units  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  worked  by  each 
class  of  labor  is  also  given,  as  well  as  the  num- 


MARBLE  AND  SCAGLIOLA         111 

ber  of  hours  required  by  each  class  of  labor  to 
handle  and  set  either  100  lineal  or  superficial 
feet  of  base  or  wainscoting. 


Fig.  94.     Analyzed  Costs  on  Setting  Marble  Base  and 

Wainscot. 

Marble  floor  slabs,  thresholds,  plinths,  and 
other  special  work  should  be  kept  by  the  piece 
wherever  possible. 

The  cost  on  laying  and  finishing  marble  tile 
floors  are  kept  by  the  square  foot  of  area  cov- 
ered. In  work  of  this  kind  always  state  the  size 
of  the  tile  used. 

Figure  95  is  an  illustration  of  cost  keeping  on 
laying  and  smoothing  marble  floors.    The  size  of 


178      PRACTICAL    COST   KEEPING 


MARBLE  AND  8CAGLI0LA         179 


the  tile  are  given;  likewise  the  area  completed 
in  square  feet,  and  the  total  pay  roll  cost  of 
same.     The  average  labor  cost  per  square  foot 


LABOR  DISTRIBUTION 


OOCUMTION 


07    ^a^TTZ^ 


//€//><rf 


(gJ-    ^' 


oSEiL 


/i^^ 


-"^     .cm  frti\'k(a(*/CSlL 


TM>  WMk 


.£ix^ 


//So' 


fflAl 


I 


z 


•K"- 


Tt.eo 


Mi 


,/2-?V 


? 


di^a^ 


APR6-I9W  ^^^/CfS- 


7^ 


li^Ck. 


7^7Z 


m 


t 


i 


s 


^yL 


^SL 


JUL 


2Z 


±^ik 


JA 


21.% 


/x 


^ 


•ea 


wr^M-rrrT/  frrji"^^  ws^^j^r- 


»»•»»■.»  e»» 


/^ 


D^ 


llSl 


J^/jrfJ  ./>^\/y^'''\//ya^'\   yfo 


I  ttw  ir  ri 


f-'  \l7t 


S^ 


.^fitfy;  So 


3<t»o 


LAfl. 


.AL 


1^ 


J3 


li^ 


i^i^ 


/tf* 


Fis.  95.     Cost  Keeping  as  Applied  to  Laying  Marble 

Floors. 

of  floor  and  the  number  of  square  feet  a  man 
will  complete  per  8-hour  day  is  also  given.  On 
the  back  of  this  card,  figure  96,  are  given  the 
separate  units  which  make  up  the  total  as  given 
on  the  front  of  the  card.  The  total  number  of 
hours  worked  by  all  classes  of  workmen  and 
the  number  of  hours  required  by  the  various 
tradesmen  to  complete  100  square  feet  of  fin- 
ished work  are  also  given. 

The  costs  on  structural  slate  work  should  be 
given  in  the  same  manner  as  all  classes  of 
marble  work. 


The  costs  on  scagliola  work  are  divided  into 
two  classes,  viz.,  the  shop  work,  which  in- 
cludes all  modeling  and  making  of  the  various 

\TSS^   "Piir  3ouo/*  /iot' 


UNIT  LABOW  COSTS 


COST  ANALYSIS   RECORD 


TM*  WmIi 


T.M 


:^ 


JOL. 


.Of\ 


J^sh 


Ti^ 


O'f 


,Q> 


_£2:- 


J^iL. 


5^ 


01  fj 


is_ 


.JUL 


JBl. 


■O/** 


.Of 


TOTAL  LABOR  HOURS 


UNIT 


TMiWM* 


.^SL 


M- 


/33 


:# 


/-y.^ 


_2£. 


.Ji- 


J^ 


fe- 


ji^ 


7^   // 


M. 


ML 


J^ 


2^ 


LABOR  HOURS  PER  UNIT 
9 


TM.  WMk 


TaM 


XiJ^ 


X^kJfa. 


UioL 


7^/^ 


/-l^U^^ft 


]/^^ 


•3t/t»g 


//»»a 


UNIT;»,  :?^^^  /t,o 


'U. 


>M^ 


UioL 


Z^/^ 


2ii/^rs 


■I ••»•  •»  *-^  •■ ' 


Fig.  96.     Method  of  Analyzing  Labor  Costs  on  Laying 

Marble  Floors. 

classes  of  scagliola  ready  for  the  setter  on  the 
job,  and  the  labor  cost  of  setting,  which  will 
take  about  the  same  headings  and  classifications 
as  interior  marble  work.  On  all  columns  give 
the  diameter,  and  state  whether  plain  or  fluted; 
also  give  the  height  of  same,  so  that  the  entire 
contents  may  be  arrived  at  in  square  feet.  On 
plain  work  under  one  foot  in  width  the  meas- 
urements should  be  given  by  the  lineal  foot,  and 
in  work  over  one  foot  in  width  the  measurement 
should  be  given  in  superficial  feet. 


nil! 


180      PRACTICAL    COST   KEEPING 


Ccatnl  ItepittI 


OCCUMTION 


(ft)     ^S^o  /T,^.,^^ 


Pruk  R.  Walker  Coapav  .^ 

LABOR  DISTRIBUTION  a^^»^  //(o 

w^t^       APR6-19T6  i^^/^tfT 

S 


f(<gfj      Or/?gpa 


• :      ^*<^trtl 


T^      .    ^/MTkttfs 


/C 


Z 


Z 


r.\.x\^-^ 


/^ 


3[ 


^ 


Z^ 


/&. 


^ 


^ 


/4 


/4 


/& 


7(7 


Z4. 


2Z 


S 


iii 


^ 


^ 


-i2^e£ 


:2^ 


.2j, 


&A 


aa 


Fig.  97.    Keeping  Costs  on  Scagrliola  Work. 

Figure  97  gives  an  illustration  of  cost  keep- 
ing as  applied  to  scagliola  work.  The  quantities 
of  work  manufactured  and  set  are  given  in 


COST  A»<ALVSIS  RECXWD   — 73      ^                ^ ^        1 

UNIT  LABOR  COSTS                                         UNIT  /gr  ^tf^rt  /^of        \ 

.(^> 

2 

3 

4 

'^ 

0 

7 

e 

Pwiom 

-KT 

Vi? 

./)4^ 

TkM  Wm« 

-^r 

-// 

W 

TcM 

>;^7* 

./4^ 

.ci 

TOTAL  LABOR  HOURS                                    (tNIT                                                       | 

1 

2 

9 

4 

9                 • 

7 

• 

P.MM 

^¥ 

7:^    /j?^ 

Tki*  WMk 

/-p 

/f?       /o 

TcM 

vrv 

/<?V      ^J4^ 

la6or  hours  per  UNIT                      unit!^  /oo  Sf.  /='&.          1 

1 

2 

3 

4 

s 

e 

7 

• 

*t*t\%<m 

rryf',* 

2ry//-J 

///^ 

THiaWMk 

fs^rs 

-kS-Z/rs 

•xs/Mj 

Tsui 

r4//ri 

To  /rns 

>s^>//^ 

'•~  >••                                                         Cwinw  iiw  •»  >««t  a. «««»                                                 ie»«*                  1 

Figr.  98.     Analyzed  Costs  on  Scagliola  Work. 


MARBLE  AND  SCAGLIOLA         181 

lineal  or  superficial  feet,  together  with  the  total 
pay  roll  cost  on  same.  The  unit  labor  costs  are 
given  per  square  foot  of  material  manufactured 
or  set,  and  the  average  number  of  feet  of  com- 
pleted work  a  man  will  average  per  8-hour  day. 
On  the  back  of  the  card,  figure  98,  the  separate 
units  which  enter  into  the  total  units  are  given, 
the  total  labor  hours  required  on  the  job  up  to 
the  present  time  and  the  hours  required  by  each 
class  of  labor  to  manufacture  and  set  100  square 
feet  of  scagliola. 


CHAPTER  XVI 


# 


TILE  AND  MOSAIC  WORK,  TERRAZZO, 

ETC. 

To  keep  accurate  costs  on  the  various  kinds  of 
tile  and  mosaic  floors  it  is  absolutely  essential 
that  the  different  classes  of  work  be  classified 
for  the  time-keeper  or  foreman. 

The  labor  cost  on  placing  all  rough  concrete 
fill  which  goes  under  the  tile  floors  should  be 
kept  separately  from  the  cost  of  laying  the 
floors.  Give  the  number  of  square  feet  of  fill 
placed,  the  average  thickness  of  same,  and  the 
class  of  work,  whether  in  a  large  area  or  in  small 
vestibules,  bath  rooms,  etc.  Give  the  area  in 
square  feet  and  the  number  of  rooms  com- 
pleted to  date. 

The  labor  cost  on  laying  the  various  kinds  of 
tile  floors  will  vary  considerably  with  the  kind 
of  tile  being  used.  All  classes  of  tile  floors  which 
come  to  the  job  mounted  on  paper  or  in  sheets 
should  be  kept  under  one  classification,  as  they 
are  much  easier  and  faster  laid  than  the  tile 
which  are  unmounted. 

182 


TILE  AND  MOSAIC  WORK         183 

An  illustration  of  this  method  is  given  under 
figure  99,  which  gives  the  separate  time  required 
in  placing  the  rough  concrete  floor  fill  and  the 


•tarnm, 


fc»»w  — plW  i^BOR  DISTRIBUTION 


2!iZIL 


W1 


Fls.  99.    Keeping  Costs  on  Laying  Tile  Floors. 


time  required  placing  the  tile  floors.  The  class 
of  floors  being  laid  is  also  noted.  AU  quantities 
are  given  in  square  feet,  together  with  the  total 
pay  roll  costs  to  the  present  time.  The  average 
unit  labor  cost  per  square  foot  of  floor  and  the 
number  of  square  feet  of  completed  work  a  set- 
ter will  average  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  100,  are  given 
the  separate  unit  labor  costs  which  make  up  the 
total  unit  cost  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  worked  on  the  en- 


184      PRACTICAL    COST   KEEPING 


TILE  AND  MOSAIC  WORK         185 


I 


$ 


tire  job  and  the  time  in  hours  required  by  setters 
and  helpers  to  handle  and  place  100  square  feet 
of  floor  tile  are  also  given. 


UNIT  LABOR  COSTS 


COST  ANALYSIS   RECORD 


TM«  Wn« 


ToKI 


'M 


OiS 


..QOf.. 


.gsT 


OfC 


oj^ 


UNIT 


m. 


/-tr  Sfvor*  ^ao  * 


!(U. 


.Jil. 


TOTAL  LABOR  HOURS 


.or 


.o4t 


TkK  Wm« 


TotM 


UNIT 


-g^/ 


>o 


n- 


■^o 


6o 


'Ic 


.^l. 


ai^ 


MO_ 


LABOR  HOURS  PER  UNIT 


UNIT 


nz: 


-/-^ 


Tk<«  WMk 


T«MI 


^ 


J^/fn 


fi/^rs 


/'6//rxs 


zoMa. 


3^it 


'ns 


^//rs 


I    ta»  •« 


YO 


/O^/^/a 


A^/ 


i>tf 


l/<>^r>y 


yo/frs 


^ 


:/^ 


Ci»ipH«i  iti<  ■(  r>wik  *.  »•*« 


i*bi 


Pig.  100.     Method  of  Analyzing:  Costs  on  Laying  Tile 

Floors. 

The  labor  cost  on  setting  all  unmounted  floor 
tiles,  such  as  2  or  3-inch  squares  or  hexagons, 
and  quarry  or  other  tile,  from  4x4  inches  to 
12x12  inches,  should  be  kept  separately,  and  in 
each  instance  the  size  and  kind  of  tile  should 
be  given,  as  it  is  only  by  classifying  the  work 
that  the  costs  derived  from  same  will  be  of 
value.  The  cost  of  placing  the  concrete  sub- 
floor  or  fill  should  be  kept  separately,  as  previ- 
ously stated. 

An  example  of  work  of  this  kind  is  given 


under  figure  101,  where  the  floor  is  composed 
of  2-inch  hexagon  tile,  unmounted.  Separate 
time  is  kept  on  placing  the  concrete  ''under  fill'* 


Fig.  101.     Distribution  and  Costs  on  Laying  Floor  Tile. 

and  on  the  tile  floors.  The  quantities  are  given 
in  square  feet,  and  the  total  pay  roll  costs  are 
given  in  each  instance.  The  average  cost  per 
square  foot  of  floor  and  the  average  number  of 
square  feet  of  floor  a  man  would  complete  per 
8-hour  day  are  given.  On  the  back  of  this  card, 
figure  102,  are  given  the  separate  units  making 
up  the  total  unit  as  given  on  the  front  of  the 
card.  The  total  number  of  hours  worked  by 
setters  and  helpers  and  the  time  required  by 
each  to  place  100  square  feet  of  fill  and  floor  tile 
are  also  given. 


186      PRACTICAL    COST   KEEPING 


COST  ANALYSIS   RECORD -Z>     r.     >.        ilL.^            1 
UNIT  LABOR  COSTS                                         ONIT/P^«>f«^^^  A*>T-            | 

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TOTAL  LABOR  HOURS- 

umr                                     1 

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LABOR  HOui^S  PER  UNIT 

UNIT/ 

9/-  /<?^  Sfu^r*  /5»f!     1 

1 

2 

3 

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• 

• 

7 

% 

f„^>mm 

^>(-^ 

J^//V 

/2X<^ 

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TM*  WMk 

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>a><'>^ 

Mm 

fi^//rJ 

...t- 

//«^ 

Ji5J^« 

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fUf/rJ 

•  %»w«  1.1 

Figr.  102.     Analyzed  Costs  on  Layiner  Floor  Tile, 

The  labor  cost  of  setting  wall  tile  should  be 
kept  separately,  as  this  cost  is  much  different 
than  the  various  kinds  of  floor  tile. 

The  cost  of  setting  tile  base  should  be  kept 
separately  from  the  wall  tile,  as  the  labor  re- 
quired in  laying  out  the  work,  squaring  the 
comers,  etc.,  requires  more  time  than  laying 
a  foot  of  tile  on  the  walls  after  it  has  been  laid 
out.  Always  state  the  size  of  the  base,  whether 
1,  2,  4  or  6  inches  high.  The  quantities  should 
be  given  in  lineal  feet  of  base  set.  After  the 
wall  tile  have  been  set,  separate  time  should  be 
kept  on  the  cost  of  placing  the  tile  cap.  These 
quantities  should  also  be  given  in  lineal  feet. 

The  cost  on  setting  the  various  kinds  of  wall 


TILE  AND  MOSAIC  WOBK        187 

tile  should  be  kept  separately,  and  the  quan- 
tities should  be  given  by  the  number  of  square 
feet  of  tile  set  in  place.  Always  state  the  size 
of  the  tile,  whether  2x6  inches,  3x6  inches,  or 
6x6  inches,  and  whether  laid  with  straight  or 
broken  joints. 


Fig.  103.     Keeping  Costs  on  Setting  Tile  Base  and 

Waftiscoting. 

Figure  103  furnishes  an  illustration  of  cost 
keeping  on  tile  base  and  wainscoting.  The 
quantities  of  base  and  wainscoting  are  given  in 
lineal  and  superficial  feet,  respectively,  to- 
gether with  the  total  pay  roll  cost  on  same  and 
the  average  labor  cost  per  lineal  foot  of  base 
and  per  superficial  foot  of  wall  tile,  respectively. 
The  average  quantity  of  work  a  setter  will  per- 


188      PRACTICAL    COST   KEEPING 


TILE  AND  MOSAIC   WORK        189 


COST  ANALYSIS   RECORD  (V  ^^'' ^^«^ /«^7 — 
JNIT  LABOR  COSTS  uSn<k^/i^  Sf<^^ ^*f^ 


TMlW^k 


tturn 


-/A. 


^Cff^yf. 


.fff^iffT^ol 


Jt 


TOTAL  LABOR  HOURS 


\^ 


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TIMI  WM* 


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.22. 


..4^iL 


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UNIT 


_^ 


..i^ 


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LABOR  HOURS  PER  UNIT 


J^ ^ 


jLL 


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j>i 


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(Ifhifr 


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I^SE^^^^^S 


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UsUia_ 


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^^ik^a. 


VSiMm 


Pigr.  104. 


Analysed  Costs  on  Tile  Base  and 
Walnscotingr. 


form  per  8-hour  day  is  also  given.  On  the  back 
of  this  card,  figure  104,  are  given  the  separate 
unit  costs  which  make  up  the  total  units  given 
on  the  other  side  of  the  card  and  the  total 
number  of  hours  worked  by  setters  and  helpers 
to  complete  the  work.  In  the  lower  columns  are 
given  the  number  of  hours  required  by  both 
setters  and  helpers  to  place  100  lineal  feet  of 
base  and  100  square  feet  of  wall  tile. 

Figure  105  furnishes  an  illustration  of  cost 
keeping  on  laying  cork  tile  floors.  The  costs 
are  given  in  square  feet,  together  with  the  size 
of  the  tile  and  the  total  pay  roll  cost  of  same 
to  date.    The  labor  cost  per  square  foot  of  tile 


••Wx 


Praak  R.  Walker  C*M»aar 

LABOR  DISTRIBUTION 


.^  «^ 


OCCO»«T»#l 


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TM>  Wm* 


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Fig.  105.     Keeping  Labor  Costs  on  Laying  Cork  Tile 

Floors. 

and  the  average  number  of  square  feet  a  man 
would  place  per  8-hour  day  is  given.     On  the 


COST  ANALYSIS   RECORD     -o       c.              CL    -t- 
.  .MT  1  AROR  COSTS                                     UNIT  7f  ^  JqoQr*  /^o  -t 

t 

a 

3 

4 

S 

6 

7 

• 

»<».im 

oi 

Tl«  WMk 

oi 

T«M 

oL 

TOTAL  LABOR  HOURS                                    UNIT                                                       | 

1 

t 

i 

4 

5 

« 

7 

• 

Pmmi 

x4> 

ThM  WMk 

A/'V 

TaiM 

"U 

LABOR  HOURS  PER  UNrr                                UNIT  7?r  /OO  S99^nt  /•*»*     j 

\ 

» 

» 

4 

» 

e 

7 

• 

P^^,^ 

T%Jfn 

TM(  wm« 

■riL  //n 

T«IM 

r,  -  —                                                      Dm  till  ww»N—  •.m0m>                                              t*^                 | 

Fig.  106.     Analysed  Labor  Costs  on  Laying  Cork  Tile 

Floors. 


190      PRACTICAL    COST   KEEPING 

back  of  the  card,  figure  106,  the  separate  unit 
costs  are  given  and  the  total  number  of  hours 
worked  by  the  mechanics;  also  the  number  of 
hours  required  to  place  100  square  feet  of  floor 
tile. 

In  keeping  time  on  terrazzo  work,  separate 
costs  should  be  kept  on  the  men  placing  the  ter- 
razzo fill  and  troweling  same  and  the  cost  of 
rubbing  and  polishing.  The  costs  on  base  should 
be  kept  separately  from  the  floor  and  the  quan- 
tities should  be  given  in  lineal  feet  of  base  and 
square  feet  of  floor. 


Catni  Btspitil 
W7^.  4-' 


Vfwlk  R.  Walker  Conpaar 
LABOR  DISTRIBUTION 


J/ 


««■»  u^  APR  (j  -  US         tm  **.  /C  ^~ 


OCCUMTION 


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FifiT.  107.    Keepini?  Costs  on  Installingr  Terraszo  Floors 

and  Base. 

Figure  107  shows  the  method  used  in  keeping 
cost  on  installing  both  terrazzo  floor  and  base. 


TILE  AND  MOSAIC   WORK        191 

The  costs  of  the  base  are  given  in  lineal  feet 
and  the  floor  in  square  feet.  On  the  back  of 
the  card,  figure  108,  the  separate  unit  costs 
are  given  which  enter  into  the  total  units  as 
given  on  the  front  of  the  card.    The  total  hours 


UNIT  LABOR  COSTS 


COST  ANALYSIS  RECORD  (a J  Pf  ^»€»'  ro»-^ 


TkK  WMk 


Tmm 


JJL 


Jf 


ML 


^ 


/iX<^ 


Jll^ 


'^/^ 


■^/V 


.J^ 


M^ 


.e>7i^ 


TOTAL  LABOR  HOURS 


UNIT 


TMt  WMk 


Tmh 


ML 


ILSL 


TL 


LABOR  HOURS  PER  UNIT 


>o 


>f/^ 


Tw.w.^  IS'^^Mra 


1^       b^/t»a 


60        /OO 

\ZJ»)  >^/oo  l^es/ 


likMs. 


QMa. 


M^ 


ff/fn 


■  wnifrtM*  k.< 


Fig.  108.    Analysed  Labor  Costs  on  Terrazzo  Floors 

and  Base. 


as  worked  by  all  classes  of  mechanics  and  help- 
ers and  the  number  of  hours  required  by  the 
various  tradesmen  to  install  100  lineal  feet  of 
base  and  100  square  feet  of  terrazzo  floor  are 
given. 

On  tile  mantels,  fire  places,  and  hearths  the 
costs  should  not  only  be  kept  by  the  square 
foot,  but  also  the  quantity  of  each  class  of  work 


-V 


192      PRACTICAL    COST   KEEPING 

necessary  to  complete  each  mantle  or  hearth. 
The  quantities  should  be  given  in  square  feet 
of  tile  laid,  the  wall  tile  and  the  floor  or  hearth 
tile  being  kept  separately.  Also  give  the  num- 
ber of  hearths  or  mantel  fronts  a  setter  will 
average  per  8-hour  day. 


■ ^y**  LABOR  DMTma 


OCCU^ATIOM 


/^/  77/*  ^^Ttna. 


ZSm^ZHL 


:ziz 


-     .  f^/  A 


<   <• 


Tkl*  WMk 


Tmm 


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JUJl 


LABOR  OlSTRIBUnOH 


APR 


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^ 


231 


.^12  20, 


£=S 


Fiff.  109.    Keeping  Costa  on  Tile  Mantels  and  Hearths. 

Under  figure  109  we  have  an  illustration  of 
cost  keeping  on  work  of  this  kind.  The  total 
quantity  of  work  in  place  is  given  in  square 
feet  and  the  number  of  square  feet  contained  in 
each  hearth.  The  total  pay  roll  costs  and  the 
average  labor  cost  per  square  foot  of  tile  are 
given.  The  number  of  square  feet  of  tile  and 
the  number  of  completed  hearths  a  setter  will 


TILE   AND   MOSAIC   WORK        193 

average  per  8-hour  day  are  also  given.    On  the 
back  of  this  card,  figure  110,  the  separate  units 


COST  ANALYSIS   "ECORO  -^    S^</9r9  /oot 
,  ,.^rr  ,  AAAR  rr«T«i                                         UNIT  r^r  -r^^^    '      , _ 

1 

2 

3                 4 

5 

8 

'        •     -1 

Prw^t^m 

/rf 

tiJ 

Tk*  WMk 

.13           l^^\ 

Tam 

/a 

ng 

1 

a 

3 

4 

S 

8 

7 

1 

ri.ti— 

»* 

f^ 

TtM*  WMk 

MtA 

/^a 

TalM 

LL 

Co 

l^nnR  HOURS  PER  UNIT                                  UNIT^,-  ^^po  ^  ^^ 

\ 

2 

3 

a 

S 

6 

7 

8 

r>.««M    ''*'*  -^— 

idL/f^ 

ypijj^^^/rJLu^ 

T...I 

vfit-A/t-n 

/i^//rs 

„^  ^                                                      >m  i»i  •*•  %  »••*  ••  "*»                                              "~'                 1 

Fig.  110.     Method  of  Analy«ingr  Labor  Costs  on  Tile 
Mantels  and  Hearths. 

are  given  which  make  up  the  total  units  as 
given  on  the  front  of  the  card  and  the  total 
number  of  hours  required  to  complete  the  work. 
The  number  of  hours  required  by  each  class  of 
labor  to  complete  100  square  feet  of  tile  or  11 
hearths  is  given. 


CHAPTER  XVII 

GLASS  AND  GLAZING 

Separate  costs  should  be  kept  on  glazing  or- 
dinary window  and  plate  glass.  The  average 
size  of  the  lights  should  be  arrived  at  and  nota- 
tion should  be  made  whether  same  are  glazed 
with  putty  or  wood  stops.  Costs  should  also  be 
kept  on  special  glass,  such  as  mirrors,  plates, 
etc.,  that  are  set  in  iron,  elevator  or  other  door 
frames.  In  glazing  leaded  and  art  glass  give 
the  average  size,  state  whether  plain  window  or 


Cealral  Bospttal     ^'^^  "•  ^^^' 

^  ^ LABOR  OISTRIBUTION 

'0^/' W5-I-M,         APR  <  •  W16      »^n^/CxS- 


OCCUMTION 


iJ    &/4 


'AZiMOi. 


-(d      ^/»  T 


/Must. 


Tmm 


]SZZSdE^ 


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i 


lb. 


T. 


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T 


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8 


inz 


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snsn. 


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F\g.  111.     Distribution  and  Labor  Costs  on  Glazing 
Plate  and  Window  Olass. 


194 


GLASS  AND  GLAZING 


195 


plate  glass,  and  mention  the  number  of  lights 
placed  per  8-hour  day. 

Under  figure  111  are  given  the  methods  of 
keeping  costs  of  glazing  ordinary  window  or 
plate  glass  set  in  either  putty  or  with  wood  stops. 
The  quantities  are  given  by  the  number  of 
lights  set  and  the  average  size  of  same.  The 
total  pay  roll  cost  to  date,  with  the  average  unit 
cost  per  light  and  the  number  of  lights  a  glazier 
will  average  per  8-hour  day  are  also  given.    On 


r"                                                     COST   ANALYSIS   RECORD      -n        /    '^.u. 

UNIT  LABOR  rA^iTS                                           UNIT    /^r    ^/^^t. 

w 

2 

3 

4 

r^; 

6 

7 

8 

^^^_,^^ 

.03g 

,<if,i 

031 

.Oi^t 

T«ui 

/)39 

MA' 

TOTAL  LABOR  HOURS                                      UNIT                                                          | 

1 

2 

3 

4 

9 

6 

7 

e 

f  ■>!  !•»• 

^"7 

^3 

TMt  WMk 

~u 

UiA 

T««< 

i-^T 

U 

LABOR  HOURS  PER  UNIT                              UNIT  T'^r  /OO  ^^htA            j 

H6) 

2 

3 

4 

60 

e 

7 

6 

*,^.sm» 

S^//r* 

\aJLjv^ 

Ttu*  WW* 

'i^/¥ra 

fA>^ 

T«ul 

5K//J-J 

fK/fr^ 

g,^^  f^                                                                                      #M1^iM  1tVi%  NM*    fc  W^i«»                                                                                                                1 

Fig.  112.     Analysed  Labor  Costs  on  Glazing  Window 

Glass. 


the  back  of  the  card,  figure  112,  are  given  the 
unit  costs  per  light,  the  total  hours  glaziers' 
time  required  to  complete  the  work,  and  the 


ili 


li 


196      PRACTICAL    COST   KEEPING 

number  of  hours  it  required  for  one  man  to 
glaze  100  lights  of  glass. 

Glazing  of  steel  sash  is  usually  accomplished 
with  metal  clips  and  litharge  putty;  therefore 
special  costs  should  be  kept  on  work  of  this 
nature  by  giving  the  kind  of  glass  and  the  aver- 
age size  of  the  lights. 

An  illustration  of  cost  keeping  on  work  of 
this  character  is  given  under  figure  113,  which 


^'"T''^^.  LABOR   DtSTRieuTlON 


-s^asz: 


W*M  ti 


APR  6 -1916      ^^/CyS- 


Flff.  118.     Distribution  and  CosU  on  Glaaing  Steel 

Sash. 

gives  the  total  number  of  lights  glazed  and  the 
total  pay  roll  cost  of  same.  The  unit  costs  per 
light  of  glass  and  the  average  number  a  glazier 
will  set  per  8-hour  day  are  also  given.  On  the 
back  of  the  card,  figure  114,  the  separate  unit 


\ 


GLASS  AND  GLAZING 


197 


costs  are  given  and  the  total  number  of  labor 
hours  worked  up  to  the  present  time.  The  hours 
required  to  place  100  lights  of  glass  of  the 
various  kinds  are  also  given  in  the  lower  col- 
umns. 


COST  ANALYSIS   RECORD      -n        /  'j.^ 
..M.TIAIIOR  COSTS                                              UNIT    rif     ^9^11 

• 

voy 

a 

S 

4 

«^/ 

e 

7 

• 

t^%\^%m 

?< 

y^V 

T^te  W««k 

9J& 

/i?& 

%a 

//*- 

TOTAL  LABOR  MOORS                                    UNIT                                                      | 

1 

2 

9 

4 

ft 

e 

7 

s 

^    .    . 

X/a/ 

W 

TM»WM> 

3L. 

i(9 

Tf"> 

Vn 

f^Tr 

LABOR  HOURS  PER  UMIT                              OMIT                                                       | 

Vol) 

k 

3 

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YV 

B 

7 

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^^^_^ 

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t7%'^f^ 

ThaWOTk 

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(f%f^4 

MAm^ 

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a^^  Mi                                                         U «w»  i»  t—t^  >  »i*»                                                 *~*                  1 

I'ig.  114.     Method  of  Analyzing   Labor   Costs   on   Glazing 

Steel  Sash. 


FAINTING  AND  VARNISHING      199 


CHAPTER  XVIII 

PAINTING,  VARNISHING,  AND  PAPER 

HANGING 

Nearly  all  classes  of  painting  are  measnred 
by  the  square  containing  100  square  feet,  and 
inasmuch  as  the  estimates  are  prepared  on  this 
basis,  it  is  advisable  to  keep  the  costs  the  same 
way. 

Separate  time  should  be  kept  on  the  different 
kinds  of  exterior  and  interior  work,  stating 
whether  painting  is  being  done  on  wood,  brick 
or  cement  walls,  ceilings  or  roofs.  When  the 
quantities  are  given  by  the  square,  keep  separate 
time  for  applying  the  priming  coat,  as  it  will 
usually  require  a  little  more  time  to  apply  the 
primer  coat  than  any  of  those  following. 

Separate  time  should  also  be  kept  on  all  classes 
of  interior  finish,  such  as  wood  work,  trim, 
staining,  filling,  shellacing,  varnishing  and  wax- 
ing floors,  and  the  costs  in  each  instance  should 
be  given  by  the  square  containing  100  square 
feet. 

On  all  classes  of  painting  on  interior  plas- 
tered walls  the  time  required  on  each  coat  should 

198 


average  about  the  same,  with  the  exception  of 
stippling,  which  should  be  kept  separately. 

In  keeping  costs  on  all  classes  of  painting  no 
allowances  are  to  be  made  for  openings.  All 
measurements  are  taken  full;  therefore  costs 
should  be  kept  accordingly.     Under  figure  115 


Prank  R.  Walker  Coa»My 

LABOR  DISTRIBUTION 

APR  6  -1916      M»f.,   /6fS~ 


OCCWMkTION 


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Fig.  115.    Keeping  Costs  on  Exterior  Painting. 

are  given  examples  of  cost  keeping  on  painters' 
work.  The  quantities  are  given  in  squares  of 
100  square  feet,  together  with  the  total  pay  roll 
cost  on  each  class  of  work.  The  costs  are  then 
reduced  to  the  unit  per  square  and  the  number 
of  squares  a  painter  will  average  per  8-hour 
day.  On  the  back  of  the  card,  figure  116,  the 
unit  costs  per  square  are  given,  the  total  num- 


200      PRACTICAL    COST    KEEPING 


008T  ANALVSI8   RCCOAO 
UNIT  LABOR  COSTS 


Tki*  Wm« 


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FIjT.  116.     Method  of  Analyzing:  Costs  on  Painting. 

ber  of  hours  for  painters  required  on  the  entire 
job,  and  the  number  of  hours  painters*  time  re- 


OCCUMkTIOM  - 


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LABOR  DISTRIBUTION  ■>--■■- t/T» 

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Fig.  117.     Distribution  and  Costs  on  Staining  and 

Filling  Floors. 


PAINTING  AND  VARNISHING      201 


quired  to  apply  one  square  of  one  coat  of  paint 
on  the  various  classes  of  wood  work. 

If  interior  finish  is  to  be  rubbed  to  obtain  a 
** rubbed  finish**  or  **egg  shell  gloss,**  separate 
time  should  be  kept  on  this  work  and  the  quan- 
tities given  in  squares  of  100  square  feet. 

Figure  117  illustrates  the  manner  in  which 
costs  are  kept  on  staining  and  filling  wood  floors, 
as  the  quantities  are  all  given  in  squares;  also 
the  total  pay  roll  costs  on  the  job  are  given. 
The  unit  costs  are  then  reduced  to  the  cost  per 
square  and  the  number  of  squares  a  man  will 
complete  per  8-hour  day.    On  the  back  of  this 


OO8T  ANALYSIS   RECORD    -n    ^                .^^   <•     -J 
UNIT  LABOR  COSTS                                           UNIT  /irMv»f^   '«^  -T  -^H 

'/ 

i 

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TOTAL  LABOR  HOURS                                      UNIT                                                          | 

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LABOR  HOURS  PER  UNIT                              UNlT^  JJ^^^  /90  Sq  /^t  \ 

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9 

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f,,^ 

«H^Wm« 

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1 

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1 

Fig.  118.     Analyzed  Costs  on  Staining  and  Filling 

Floors. 


202      PRACTICAL    COST    KEEPING 

card,  figure  118,  are  given  the  unit  costs  of  the 
different  classes  of  work,  the  total  number  of 
hours  painters'  time  required  to  date,  and  the 
time  required  for  one  painter  to  complete  one 
square  of  the  different  classes  of  work. 

Where  costs  are  to  be  kept  on  all  kinds  of  wall 
work,  the  method  employed  is  the  same  as  given 
above.  Under  figure  119  are  given  examples 
of  applying  wall  size  and  calcimine  to  plastered 


Cettrai  HkoU^    ^^-^  h.  w«ik.r  Co«; 


^7=>^^' 


LABOR  DISTRIBUTION 


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Fig.  119.     Keeping  Costs  on  Applying  Wall  Size  and 

Calcimine. 

walls.  The  quantities  are  given  in  squares  of 
100  square  feet,  and  the  total  pay  roll  cost  to 
the  present  time  is  also  given.  The  costs  are 
given  for  applying  one  square  of  wall  size  and 
calcimine  and  the  average  quantity  a  painter 


PAINTING  AND  VARNISHING      203 

will  complete  per  8-hour  day  is  also  given.    On 
the  back  of  this  card,  figure  120,  the  separate 


I                                                         COST  ANALYSIS  RECORD    -r:,  ^                        <•      ^^ 
IIMIT  LABOR  COSTS                                           UNIT  rir5Q»trt/00  ->f.  /•*" 

^MJ 

2 

3 

4 

iCii? 

e 

7 

8 

y^,^ 

.// 

33 

TMi  Wwk 

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TOTAL  LABOR  HOURS                                    UNIT 

1 

2 

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0 

7 

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rrniM 

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TMa  WMk 

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^^> 

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LAB^R  HOURS  PER  UNIT                              UNIT  J^r  /OO  Scot»ne&.           \ 

1 

3 

3 

4 

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6 

7 

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f^^^^ 

ISK  Hrs 

Hj/^f^ 

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llTLtiA 

Of  Mrs 

TcM 

rr^/jm 

Ug{^M^ 

„,,  ^                                                      ewr««M  WM  9,  tmM  «.  «M»                                              ««—•                  1 

Fig.  120.     Analyzed  Costs  on  Applying  Wall  Size  and 

Calcimine. 


Praak  R.  Walker  Coinp«ar 
LABOR  OlSTRIBiniON 

APR  6  -  ai6 
z 


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Pig.  121.     Distribution  and  Costs  on  Painting  Interior 

Walls. 


i 


i 


204      PRACTICAL    COST    KEEPING 

unit  costs  are  given  and  the  total  hours  required 
to  date.  On  the  bottom  of  the  card  is  the  aver- 
age time  required  to  apply  100  squares  of  wall 
size  and  calcimine. 

Figure  121  gives  a  practical  example  of  wall 
work  where  the  walls  are  painted  with  lead  and 
oil  and  stippled.  The  costs  are  given  for  the 
total  quantity  of  the  different  classes  of  work 
completed,  the  total  expenditure  for  labor  to 
the  present  time,  the  average  cost  per  square 
for  painting  and  stippling,  and  the  number  of 
squares  of  each  class  of  work  a  painter  will 
complete  per  8-hour  day.  The  back  of  the  card, 
figure  122,  gives  the  same  data  as  is  shown  on 
figure  120. 


COST  ANALV8A   RCC(MO   -«    r      '       y>,^    C     r^    1 
UNrr  LABOR  COSTS                                         UNIT  /fr-  S^i/Qfn  /OO  0#  /=t    1 

'(*/ 

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TOTAL  LABOR  HOURS                                    UNIT                                                      | 

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/(. 

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LABOR  MOORS  PCR  UNnr                              UNIT/ 

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fVi^m 

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TmI 

fJ//n 

T^^Afn 

*— -                                                                 •«i.^«.«.»Ma««.                                                        te-,                     1 

Fig.  122.    Analyzed  Costa  on  Painting:  and  Stippling. 


PAPER  HANGING 


205 


In  keeping  the  costs  on  applying  whitewash, 
cold  water  paint,  etc.,  the  costs  should  be  given 
in  the  same  mjanner  as  on  other  classes  of  wall 
work  and  the  quantities  should  be  given  in  so 
many  squares  of  single  coat  work,  because  in 
work  of  this  kind  each  coat  requires  about  the 
same  length  of  time. 

In  figuring  wall  paper  and  paper  hanging 
the  measurement  is  usually  taken  by  the  roll  of 
paper,  which  contains  36  square  feet  or  4  square 
yards.  This  is  for  a  single  roll,  and  the  costs 
should  be  kept  on  the  same  basis. 


Colnl  ImM      '"■^  ^  Walker  Cmvut 
■  Wlin  ■■^HW  LABOR  DISTRIBUTION 


7=5^/^ 


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Fig.  12S.    Keeping  Costs  on  Applying  Wall  Paper. 

Figure  123  gives  an  illustration  of  keeping 
costs  on  hanging  wall  paper.     The  quantities 


til 


i! 


206      PRACTICAL   COST   KEEPING 

are  given  by  the  number  of  rolls  of  paper  used 
and  the  total  pay  roll  cost  on  the  job  to  date  is 
also  given.  The  totals  are  then  reduced  to  the 
cost  per  roll  of  paper  and  the  average  number 


_  COST  ANALYSIS   RECOan      -.->  — — 

WIT  LABOR  COSTS  om   T^r  lE'o// 


TkawMk 


T«WI 


.75^ 


TOTAL  LABOR  HOURS 


TM(  Wot* 


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UNIT 


LABOR  HOURS  PCR  UNIT 


T»»«I»OT> 


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^L/ta 


-IfiS—JMbL 


unitTS 


•r-  /OO'^o//^. 


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Fig.  124.    Analyzed  Costs  on  Apply ingr  Wall  Paper. 

of  rolls  a  paper  hanger  will  apply  per  8-hour 
day.  On  the  back  of  the  card,  figure  124,  the 
unit  costs  per  roll  are  given,  the  total  number  of 
hours  worked  on  the  job  to  date,  and  the  num- 
ber of  hours  required  by  paper  hangers  to  apply 
100  rolls  of  paper. 


CHAPTER  XIX 

STRUCTURAL  AND  ORNAMENTAL 
IRON,  AND  STEEL  WORK 

Cost  keeping  on  structural  steel  work  should 
l)e  divided  into  five  separate  items  as  follows: 
(a)  The  cost  of  unloading  the  steel  from  the 
cars,  hauling  it  to  job,  and  unloading  same  in 
stock  piles;  (b)  the  cost  of  distributing  the 
steel  from  storage  pile  to  derricks;  (c)  the  cost 
of  placing  hoisting  engines,  air  compressors,  der- 
ricks, etc.,  and  removing  same  at  completion  of 


•«MI 


trntakVam 


pMBk  B.  Walkw  C*a»rar  / 

LABOR  DISTRIBUTION  •»«  lte»A2 

^^         APR  3 -1816     ^H../^^ 


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Fig.  125.     Distribution  and  Costs  on  Placing  Engines 

and   Derricks. 


207 


208      PRACTICAL    COST   KEEPING 

work;  (d)  the  cost  of  handling,  hoisting,  and 
erecting  all  classes  of  structural  steel  work;  (e) 
the  cost  of  riveting  or  bolting  the  connections. 
All  classes  of  structural  steel  work  are  given  per 
ton  of  steel,  and  the  rivets  are  usually  figured 
by  the  number  driven  and  by  the  ton  of  steel. 

Figure  125  furnishes  a  practical  example  of 
cost  keeping  on  placing  hoisting  engines,  air  com- 
pressors and  derricks  on  the  job.  The  quantities 
are  given  by  the  number  of  tons  of  steel  in  the 
job,  together  with  the  total  pay  roll  cost  on  same, 


COST  ANALYSIS  RCCOAO     -rr>       -,-                                 i 
UNrr  LABOR  COSTS                                      UNIT  7^/-    7^„                            1 

1 

2 

% 

4 

ft 

• 

7 

• 

T»*w»» 

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OS 

T0m 

>-f 

A*- 

TOTAL  UeOR  HOURS                                    UNIT                                                      \ 

1 

% 

% 

4 

8 

• 

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■ 

PM>iMa 

TIM  Wm* 

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UBOR  HOURS  PER  UNIT                              UNfT 

7^€^To»                  1 

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ZUOUL 

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T*M 

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4fffa 

*'^'**                                                             »HH|II  «tw%»».»  c—^.                                                    ^^                   1 

lig.   126.     Analyzed  Labor  Costs  on  Placing  Engines 

and  Derricks. 


and  the  average  unit  labor  cost  per  ton  of  steel. 
On  the  back  of  the  card,  figure  126,  the  separate 


STRUCTURAL  IRON  AND  STEEL  209 

unit  costs  are  given,  the  total  number  of  hours 
for  the  various  classes  of  workmen,  and  the 
number  of  hours  required  for  plant  per  ton  of 

steeL 
The  labor  sub-divisions  on  erecting  structural 

steel  should  consist  of  the  time  required  to 
handle,  hoist,  and  set  same  in  place  with  tem- 
porary bolts  or  connections  after  the  steel  has 
been  unloaded  on  the  job.  The  costs  on  this 
work  should  be  given  by  the  number  of  tons  of 
steel  erected  and  the  unit  cost  of  driving  each 
rivet. 


■•■••• 


OCCK»*T»>l 


LABOR  OlSTRIBUnON  mam'^tMiLOL^ 

APR  3 -HIS      ^^fG^ 


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Pig.  127.    Costs  on  Erecting  Steel  and  Driving  Rivets. 


nil 


Under  figure  127  are  given  examples  of  this 
class  of  work,  giving  the  number  of  tons  of  steel 


210      PRACTICAL    COST    KEEPING 

erected  and  the  number  of  rivets  driven.  The 
total  pay  roll  expenditures  to  date,  the  average 
cost  to  place  a  ton  of  steel,  and  the  unit  costs  of 
driving  rivets  are  also  given.  The  average  quan- 
tity of  steel  a  man  will  set,  and  the  number  of 
rivets  driven  by  the  gang  per  8-hour  day  are 
also  noted.  On  the  back  of  the  card,  figure 
128,  the  separate  unit  costs  are  given  which  go 
to  make  up  the  total  cost  as  stated  on  the  front 


UNrr  UIMR  ««T^"*^  ANALYSIS   RECORD  Uf  Mir  7^  " 
UNfT  LAeOW  COSTS  VHtT^jTJ^ -f^^^ 


T»i»  mmt 


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Fig.  128.     Method  of  Analysing:  Costs  on  Erecting 
Structural  Steel  and  Driving  Rivets. 

of  the  card.  The  total  number  of  hours  for 
iron  workers  and  engineers  worked  on  the  job 
to  date,  as  well  as  the  number  of  hours  required 
to  handle  and  erect  one  ton  of  steel  and  drive 
100  rivets,  are  also  given. 


STRUCTURAL  IRON  AND  STEEL  211 

The  cost  of  erecting  steel  stacks  and  other 
classes  of  plate  work  should  also  be  kept  by  the 
ton.  The  size  of  the  stack  or  tank  should  be 
noted,  together  with  the  height  of  same.  The 
cost  of  driving  rivets  should  be  kept  separately. 

Under  ornamental  and  miscellaneous  iron 
work  will  come  the  items  of  iron  stairs,  newels, 
balusters,  fire  escapes,  ladders  and  platforms, 
etc.  Costs  on  this  class  of  work  should  be  kept 
by  the  number  of  flights  of  stairs  erected,  and 
a  general  description  of  same  should  be  given 


■«■«!«» 


CcMnl 


■v^v 


Pruk  B.  Walker 

LABOR  DISTRIBUTION  -^  — 

APR  3 -1916      j^n^/GS"    ^ 


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Fig.  129.    Labor  Costs  on  Erecting  Ornamental  Iron 

Stairs. 

wherever  possible.    On  figure  129  are  given  ex- 
amples of  the  methods  used  on  ornamental  iron 


f 


212      PRACTICAL    COST   KEEPING 

stairs  and  fire  escapes.  The  number  of  flights 
of  stairs  are  given,  together  with  the  total  num- 
ber of  risers,  width  of  stair,  story  height,  etc. 
The  total  pay  roll  expenditure  to  date,  the  aver- 
age unit  labor  cost  per  flight  of  stairs,  and  the 
time  required  to  erect  each  flight  of  stairs  are 
also  given.  Under  item  (1)  on  the  same  card 
are  given  the  costs  of  erecting  or  setting  steel 
sash  in  place.  The  total  number  of  square  feet 
of  sash  are  given,  together  with  the  total  pay 
roll  cost  on  same  and  the  average  unit  cost  per 
square  foot  of  sash  erected.     Under  the  same 


UMITLA805008T8 


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.21MA. 


J^ 


COST  ANALYSIS   RECORD  ^'^^/''y^  A  #/ JT^;^ 


TOTAL  UBOW  HOURS 


XiL 


VP^^sV/r^  S^xA 


Ji££. 


Jidtk 


.tf>r 


TM*  Wm* 


Tmi 


J^£L 


Jl. 


/3^ 


UNIT 


LABOR  HOURS  PER  UNIT 


.Atk. 


^/V 


T»M»  Wm» 


^ 


'<i^M5L 


a>  A^^ 


I-£ — feil4fct 


Hd. 


T^ihi 


y^ 


\ZMai. 


^SS^ 


Pigr.  130. 


Analysed  Labor  Costa  on  Erecting  Iron 

Stairs  and  Placing  Steel  Sash. 


headings  the  average  number  of  square  feet  of 
sash  a  man  will  erect  per  8-hour  day  are  stated. 


STRUCTURAL  IRON  AND  STEEL  213 

On  the  back  of  the  card,  figure  130,  the  sepa- 
rate unit  labor  costs  are  given,  the  total  num- 
ber of  hours  required  to  date,  and  the  num- 
ber of  hours  iron  workers'  time  required  to  erect 
one  flight  of  stairs  and  place  100  square  feet  of 
steel  sash. 

Under  the  various  kinds  of  ornamental  and 
miscellaneous  iron  work,  such  as  sidewalk  doors, 
iron  area  gratings,  coal  hole  doors  and  covers, 
coal  chutes,  cast  iron  bumpers,  ornamental  iron, 
copper  or  bronze  store  fronts,  etc.,  it  is  very 
difficult  to  reduce  the  costs  to  a  workable  unit, 
but  the  time  on  the  various  classes  of  work 
should  be  kept  separately,  giving  the  sizes  of 
the  doors,  etc.,  as  far  as  possible. 


i 


PLUMBING  AND  GAS  FITTING    215 


CHAPTER  XX 

PLUMBING  AND  GAS  FITTING 

Under  plumbing  and  gas  fitting,  the  cost  of 
unloading  the  materials  from  cars,  hauling, 
and  unloading  at  building  should  be  kept  sepa- 
rately. The  time  required  digging  sewers,  man- 
holes, etc.,  should  be  kept  as  a  separate  item; 
likewise  the  time  required  laying  tile,  iron  drain, 
or  sewer  pipe  should  be  kept  as  a  separate  cost 
account.  The  cost  of  roughing  in  for  toilets, 
lavatories,  tubs,  urinals,  slop  sinks,  etc.,  should 
be  kept  as  a  separate  item  from  the  cost  of  set- 
ting the  various  kinds  of  fixtures. 

Under  gas  fitting  will  come  the  piping  for  gas 
lights,  ranges,  and  fire  places.  The  quantities 
under  gas  fitting  should  be  given  by  the  number 
of  lineal  feet  of  pipe  in  place,  giving  the  size  of 
same  wherever  possible  and  the  number  of  out- 
lets for  lights  or  fuel. 

The  cost  of  placing  the  fixtures  is  a  separate 
item  from  the  cost  of  running  pipe  and  should 
be  kept  by  the  number  of  ranges  or  other  fixtures 
connected  during  an  8-hour  day. 

214 


tnmk  B.  Walkw 

LAaOR  DISTRIBUTION 

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Fig.  181.    Keeping  Costs  on  Plumbing  Work. 

Under  figure  131  an  example  of  cost  keeping 
on  plumbing  work  is  given.    The  total  number 


COST  ANALYSIS  REOORO     -b         z-'^^ 

WIT  LABOR  COOTS                              UNIT  rir"  /■/f7Vr€ 

t^ 

2 

% 

4 

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0 

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TOTAL  LABOR  HOURS 

UNIT 

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lAaok  HOURS  PER  UNIT 

UNIT  Tir-  f>kf'f/r€ 

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Pmmm 

Ti^MoL. 

HtJtr, 

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1  Mm 

T«M 

7^/fnM 

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9Kj^ 

/^Mrf 

*..«                                                   mm^nn^f^*. 

-.                                         ^                1 

Fig.  182.    Method  of  Analysing  Costs  on  Plumbing 

Work. 


1 


216      PRACTICAL    COST    KEEPING 


of  fixtures  roughed  in  and  the  number  of  fix- 
tures set  are  given,  together  with  the  total  ex- 
penditures for  labor  to  date.  The  average  cost 
is  given  for  roughing  in  for  each  fixture  and  the 
cost  of  setting  each  fixture.  The  average  num- 
ber of  fixtures  roughed  in  or  set  per  8-hour 
day  is  also  noted.  On  the  back  of  the  card, 
figure  132,  are  given  the  separate  unit  costs 
as  totaled  on  the  front  of  the  card  and  the  total 
number  of  hours  worked  by  plumbers  and  help- 
ers on  the  job  to  date.  On  the  bottom  of  the 
card  are  given  the  number  of  hours  required  by 
plumbers  and  helpers  to  rough  in  and  set  one 
fixture. 

Figure  133  illustrates  the  cost  methods  used 


LABOn  DISTmBUTION 


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jPljBr.  133.     Distribution  and  Costs  on  Oas  Fitting. 


PLVMBING  AND  GAS  FITTING    217 

in  running  gas  pipe  and  connecting  ranges,  etc. 
The  total  number  of  lineal  feet  of  pipe  and  the 
size  of  same  are  given,  together  with  the  number 
of  ranges  connected  to  date.  The  total  pay  roll 
expenditures  on  both  classes  of  work  are  car- 
ried and  totaled  separately,  and  the  average 
cost  to  run  one  foot  of  pipe  and  to  connect  each 
range  is  given.  Also  are  given  the  average  num- 
ber of  lineal  feet  of  pipe  run  per  8-hour  day 
and  the  average  number  of  fixtures  set.  On  the 


COST  ANALYSIS  HECORO  (dJTjiri^n  rt>''P* 
UNfT  LABOR  COSTS                                         KiHWfgJ  T^kr  /vX  tvr* 

^^^ 

a 

» 

4 

r«/ 

e 

r 

a 

r    ■_ 

O^t 

Thk  Wm* 

JiAA 

AOQ 

T««i 

MOT 

3.  DO 

TOTaC  LABOR  HOURS                                    UNIT                                                       | 

\ 

2 

s 

4 

9 

6 

7 

s 

^    - 

J.lf^ 

TM>  Wm* 

M*4 

%o 

TaM 

7} 

%o 

LABOR  HOURS  PCR  UNIT                              UNn^X"^.-^:^  '  ^'^• 

1 

2 

» 

4 

s 

6 

7 

8 

r,   -^ 

£hAttt 

TMiWMk 

l^>^^ 

U/^r4 

ii^^ 

t^/^rJ 

•k»  «•                                                                        Oi.KlM  <ti«  •( »«—  •.  «.■»                                                             ""^                       1 

Fig. 

134. 

Analyzed  Labor  Costs  < 

[>n  Gas  Fittingr. 

back  of  the  card,  figure  134,  the  separate  unit 
costs  for  running  pipe  and  connecting  fixtures 
are  given,  the  total  number  of  hours  required 
to  complete  the  job,  and  the  number  of  hours  re- 


218      PRACTICAL   COST   KEEPING 

quired  to  run  100  lineal  feet  of  pipe  and  con- 
nect each  fixture. 

The  cost  of  covering  pipe  should  also  be  kept 
by  the  number  of  lineal  feet  of  covering  com- 
pleted and  by  giving  the  class  of  covering  and 
the  average  size  of  same  as  accurately  as  pos- 
sible. 


CHAPTER  XXI 

STEAM,  HOT  WATER,  AND  FURNACE 

HEATING 

The  costs  under  the  various  kinds  of  heating 
will  be  as  follows:     (a)   Unloading  materials 
from  cars,  hauling  to  building,  and  unloading 
at  building  site;    (b)    labor  setting  boiler  in 
place  in  the  building;  (c)  labor  bricking  around 
boiler,  if  same  is  a  fire-box  boiler;  (d)  labor  run- 
ning all  pipe  and  roughing  in  for  radiators, 
which  cost  should  be  kept  by  the  number  of  ra- 
diators roughed  in;  (e)  the  cost  of  setting  radia- 
tors and  connecting  same  ready  for  use ;  (f )  the 
cost  of  setting  and  removing  temporary  radia- 
tors for  temporary  heat  before  the  building  is 
completed;  (g)  the  cost  of  bronzing  or  paint- 
ing radiators,  which  cost  is  to  be  given  by  the 
square  foot  of  radiation;   (h)   labor  installing 
the  different  kinds  and  sizes  of  pipe  covering 
the  quantities  to  be  given  per  lineal  foot  of 
covering  installed,   together  with   the   size  of 
covering. 

Under  figure  135  are  given  the  costs  of  set- 
ting boiler,  the  size  of  same,  and  the  labor  costs 

219 


220      PRACTICAL   COST    KEEPING 


OOOUMTION 


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Tim  Wm* 


f:9^ni.^rr^  ^twjittm 


AJT'imr  TT-/'  7TM  w/M'irr. 


\w»tttmfm%. 


Flff.  Its.     Labor  Costs  on  Setting  Boiler  and  Bricklns 

Sams  In. 


of  enclosing  same  with  brick.     Under  the  cost 
of  setting  the  boiler  are  given  the  total  pay  roll 


COST  ANALYSIS   RCCOAO  WCoJ*-   Tk-  la^Ht^         | 
UNrr  LABOR  COSTS                                         MHXrfOC^*    Ar^^-A^^    1 

YiJu' 

a 

% 

*(^? 

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T 

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PWMM 



— 

TMiWM* 

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>>« 

Tmm 

K*" 

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»   >0 

TOTAL  LABOft  HOURS 

UNIT                                                       1 

1 

3 

s 

4 

s 

• 

» 

• 

*—mm 

_ 

Tk«  Wm* 

^ 

Mf 

A/V 

v-/ 

1m. 

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^9 

^st- 

M¥ 

LAeOR  HOURS  PCR  UNtT 

VH,t 

J 

a 

9 

« 

t 

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TlW  WMk 

j/^ 

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ttL/ia. 

TlMI 

v/ 

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^>i*W 

iSKjfei 

FliT.  1S6.    Analysed  Labor  Costs  on  Setting  Boiler. 


HEATING 


221 


costs  for  setting  a  certain  sized  boiler  and  the 
masonry  costs  of  bricking  same  in ;  also  the  total 
number  of  thousand  brick  laid  and  the  average 
number  a  mason  would  lay  per  8-hour  day 
are  also  given.  On  the  back  of  the  card,  figure 
136,  the  unit  labor  costs  which  enter  into  the 
totals  are  given,  the  total  number  of  hours  for 
the  various  trades  employed,  and  the  number 
of  hours  required  to  set  the  boiler  and  to  lay 
a  thousand  brick. 


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APR  6  -  Wi 


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Flff.  187.    Labor  Costs  on  Rougrhlngr  In  and  Placing: 

Radiators. 

Figure  137  illustrates  the  method  of  cost  keep- 
ing as  applied  to  running  pipe,  roughing  in,  and 
setting  radiators.  The  number  of  radiators 
roughed  in  and  set  and  the  total  pay  roll  costs 


222      PRACTICAL    COST   KEEPING 

to  date  are  given.  The  unit  cost  for  roughing 
in  and  setting  each  radiator  and  the  average 
number  of  radiators  a  steam  fitter  and  helper 
will  rough  in  or  set  per  8-hour  day  are  also 
given.    On  the  back  of  the  card,  figure  138,  the 


Tm»  W»»k 


COST  ANALYSIS   RECORD 
UNIT  LABOR  COSTS 


Taiai 


1^2. 


'>.oo 


>.oo 


2^oo_ 


/.J.^ 


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TOTAL  LABOR  HOURS 


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.'So 


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Thm  WMk 


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llA. 


UNIT 


JAJL 


^8 


Jl. 


JL 


LABOR  HOURS  PER  UNIT 


tmm 


UNr 


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So 


iiiMn. 


TN,  W^  Zh  Afrj, 


Vi^rA 


2l^ 


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tin. 


//rs 


^*TrJ^/tH-3r  -^9d/0H> 


/tin 


J^ra 


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J  tiN 


Fig.  138.     Method  of  Analyzing  Labor  Costs  on 
RoughlnK  In  and  Placing  Radiators. 

separate  unit  costs  are  given  which  make  up 
the  totals  and  the  total  number  of  hours  worked 
on  the  job  by  the  various  tradesmen.  On  the 
bottom  of  the  card  are  given  the  number  of 
hours  required  for  steam  fitter  and  helper  to 
rough  in  and  set  each  radiator. 


CHAPTER  XXII 
ELECTRICAL  WIRING,  ETC. 

Under  electrical  work  the  following  classifi- 
cations will  prove  sufficient  for  the  ordinary 
job:     (a)   Labor  unloading  all  materials  from 
cars,  hauling  to  job,  and  unloading  at  building 
site;    (b)    the  labor  necessary  to  run  conduit 
measuring  up  to  1  inch  in  diameter,  the  quanti- 
ties being  given  in  the  number  of  lineal  feet  of 
conduit  run  and  the  number  of  outlets  wherever 
possible;  (c)  this  item  is  practically  the  same  as 
given   under    (b),   except  the  costs  on  larger 
sized  conduits  are  being  kept  separately;   (d) 
this  item  will  include  the  time  spent  in  placing 
switch  boards,  generators,  dynamos,  and  other 
electrical  machinery.     The  quantities  of  work 
of  this  kind  should  be  given  in  the  number  of 
machines  set.    (e)  The  labor  cost  of  installing 
telephones  should  be  kept  separately  from  other 
electrical  work;  (f)  the  labor  required  installing 
door  bells,  annunciators,  etc.,  is  another  item 
on  which  separate  costs  should  be  kept;  (g)  in 
keeping  the  costs  on  pulling  wire,  the  size  of 


M 


223 


224      PRACTICAL    COST   KEEPING 

the  wire  should  be  given  wherever  possible,  and 
the  quantities  should  be  given  in  the  number  of 
lineal  feet  of  wire  in  place;  (h)  where  it  is 
necessary  to  install  fixtures,  the  class  of  fixtures 
should  be  noted,  as  well  as  the  number  of  fix- 
tures in  place.  The  item  (i)  is  to  take  care  of 
any  of  the  miscellaneous  items  that  come  up 
during  the  course  of  the  job  on  which  there  is 
no  regular  classification. 


Pruk  B.  Walkvr  Co«May 

LABOR  DISTRIBUTION 

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PlfiT.  139.     Distribution  and  Coats  on  Running 
Electrical  Conduit 

Figure  139  furnishes  an  illustration  of  the 
method  used  in  keeping  cost  on  running  conduit 
of  various  sizes.  The  total  number  of  lineal  feet 
of  conduit  of  the  various  sizes,  together  with 


ELECTRICAL  WIRING,  ETC.        225 


COST  ANALYSIS   RECORD    ^       ,  -j^     /^      foot: 
UNIT  LABOR  COSTS                                              UNtT^J/'  /?/-  -^^  rOOU 

Y^y 

% 

% 

4 

^O 

8 

7 

8 

>»».HM 

07 J  U. 

ar 

TMi  WMk 

hi 

^ 

T*MI 

iTr 

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TOTAL  LABOR  HOURS                                    UNIT 

1 

a 

S 

4 

8 

8 

7 

8 

-    ■    ■ 

Hoo 

^^ 

TMi  Wm* 

jt/o 

Uf 

tmm 

Xi/o 

7^ 

LABOR  HOURS  PCR  UNIT                       KinnyTmeTir  /op  //^  /^Tf-    1 

* 

\ 

2 

3 

4 

9 

8 

7 

8 

y^^,^ 

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n'*i/iri. 

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TMai 

i^Ufa 

fyi'/f^^ 

,^^                                                                                      C.WI<iM  Hi.  i,  »«■*    «.«M.~                                                                          •«>-•                           1 

Pig.  140.    Analyzed  Labor  Costs  on  Placing  Conduit 

the  total  pay  roll  cost  of  same,  are  given.  The 
totals  are  then  reduced  to  the  cost  per  lineal  foot 
of  conduit  and  the  average  number  of  lineal  feet 


^"TP-r 


FraakR.  Walfcw  Comammr 

LABOR  DISTRIBUTION 

APR  6 -ISM 


OCCUMTWN 


^  ^i    /^/tr^^/i^iaMS 


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niii 'r% 


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Fig.  141.    Distribution  and  Costs  on  Pulling  Wire. 


226      PRACTICAL    COST   KEEPING 

of  conduit  of  different  sizes  a  man  will  place 
per  8-hour  day.  On  the  back  of  the  card,  figure 
140,  the  separate  unit  costs  are  given  per  lineal 
foot  of  conduit  and  the  total  number  of  hours 
worked  by  electricians  on  the  job  to  date.  The 
number  of  hours  of  electricians*  time  required 
to  run  100  lineal  feet  of  the  different  size  con- 
duit are  also  given. 

Under  figure  141  the  costs  on  installing  door 
bells  and  the  cost  of  pulling  wire  are  given.  The 
quantities  are  given  by  the  number  of  bells  in- 
stalled and  the  number  of  lineal  feet  of  wire 
placed.  The  total  pay  roll  cost  on  the  entire 
job  is  given,  and  the  units  reduced  to  the  cost 
of  installing  each  bell  or  running  one  foot  of 


COST  ANALYSIS   RECORD 
UNIT  LABOR  COSTS 


TkO  WMk 


Tmx 


'£L 


>^/ 


.M£i_ 


/.f^ 


"m. 


UNiT^^>a^2..,>r^ 


.ff2<u 


TOTAL  LABOR  HOURS 


oy^ 


Tktt  Wm* 


-A^ 


-^fi_ 


^/ 


UNIT 


'Jl 


LABOR  HOURS  PER  UNIT 


Zfi 


Tli%  W.«k 


UNI 


2*Aks 


2J^ 


"^         ^<^ 


Pl».  141.     Analyied  lAbor  Costs  on  PuUins  Wlr«. 


ELECTRICAL  WIRING,  ETC,        227 

wire.  The  average  number  of  bells  a  man  will 
install  per  8-hour  day  and  the  number  of  lineal 
feet  of  wire  pulled  are  also  given.  On  the  back 
of  this  card  are  given  the  separate  costs  of  in- 
stalling the  bells  and  pulling  the  wires  and  the 
total  number  of  hours  worked  by  electricians  on 
the  different  branches  of  work.  The  lower  col- 
umn gives  the  number  of  hours  required  to  in- 
stall one  bell  and  run  100  lineal  feet  of  wire. 


CHAPTER  XXIII 


EXTRA  WORK  AND  CHANGES 

On  every  job  there  are  a  great  many  items 
to  keep  costs  on  which  are  not  in  the  original 
contract,  and  the  time  and  cost  of  same  must  be 
kept  separately.  On  work  of  this  kind,  which 
includes  all  extra  work  on  orders  received  from 
the  architects  or  owners  for  changes  or  addi- 
tions to  the  original  contract  and  all  work  nec- 
essary for  the  general  contractor  to  complete  for 
the  sub-contractors,  such  as  removing  rubbish 
from  the  building,  repairing  or  replacing  imper- 
fect work,  and  other  items  that  the  sub-con- 
tractor failed  to  complete  after  receiving  suffi- 
cient notice  from  the  general  contractor  that 
certain  items  of  work  remain  to  be  done  or  are 
imperfect 

The  Distribution  Sheets  which  are  used  for  all 
classes  of  Extra  and  Sub-Contract  work  should 
be  printed  on  a  salmon  colored  card  or  paper, 
so  that  when  the  sheets  are  turned  in  to  the 
office  at  the  end  of  the  week  the  book-keeper 
can  tell  at  a  glance  just  what  items  are  charge- 

228 


EXTRA  WORK  AND  CHANGES    229 


mmmm ^^^ 


LABOR  DISTRIBUTION 7— __ 


Fig.  148.     Method  of  Keeping  Costs  on  Extra  Work. 


able  to  the  original  contract  and  which  ones 
are  chargeable  to  others. 

Under  figure  143  examples  of  cost  keeping  on 
extra  work  are  given.  The  **X'*  is  the  symbol 
of  Extra  and  the  **P''  designates  pay  roll  cost, 
as  on  all  the  other  sheets,  while  the  number  **21" 
designates  the  number  of  the  extra  charge.  The 
number  on  the  extra  charge  should  in  all  cases 
agree  with  the  number  on  the  **  ORDER  FOR 
CHANGE*'  sheet,  as  illustrated  on  the  follow- 
ing page. 

Figure  144  illustrates  the  Labor  Distribu- 
tion sheet  where  there  are  charges  against  any 
sub-contractor  on  the  job,    Jf  tb§  jgiub-contractor 


230      PRACTICAL    COST   KEEPING 


OCCUMTtOM 

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Figr.  144.     Distribution  and  Costs  on  Work  Chargeable 

to  Others. 


fails  to  remove  rubbish  or  other  work  from  the 
building  after  receiving  notice  from  the  con- 
tractor, the  foreman,  superintendent  or  time- 
keeper on  the  job  makes  out  an  **  ORDER  FOR 
CHANGE'*  slip,  giving  a  description  of  the 
work  to  be  done  and  the  concern  to  whom  it  is 
to  be  charged  and  sends  this  slip  to  the  office 
for  the  book-keeper's  record  when  billing  this 
work. 


CHAPTER  XXIV 
ORDER  FOR  CHANGE 

The  ''ORDER  FOR  CHANGE''  sheet  is  the 
same  size  as  the  other  forms  which  go  into  the 
book,  viz.,  ^%  inches  by  6j4  inches.  These 
sheets  are  furnished  in  three  colors  and  are  to 
be  made  out  in  triplicate  on  the  job.  The  origi- 
nal sheet,  which  is  white,  is  sent  to  the  home 
office;  the  duplicate  sheet,  which  is  yellow,  is 
given  to  the  architect,  owner  or  other  party  who 
orders  the  work  done ;  and  the  triplicate,  or  pink 
copy,  is  kept  on  the  job  for  reference  in  making 
out  the  different  charges. 

These  ''Order  for  Change"  slips  may  be  made 
out  in  any  one  of  three  ways:  The  work  may 
be  done  for  actual  cost  of  materials  and  labor, 
plus  a  profit  of  10  per  cent;  or  the  work  may 
be  completed  for  a  fixed  sum  of  money  or  a 
schedule  of  certain  fixed  hourly  rates  for  the 
various  classes  of  workmen  are  agreed  upon, 
which  is  supposed  to  include  all  profit  and  over- 
head expense. 

Under  figure  145  is  given  an  illustration  of 
an  "ORDER  FOR  CHANGE"  sheet  properly 


231 


232      PRACTICAL    COST   KEEPING 


Order  for  Change 

No    ?-/  Date MAY  1  '  1316     |fi_ 

Central  ■•sfitil 

Frank  R.  Walker  Company, 
Chkago. 
Pleue  furnish  all  neceasary  Matenala  and  Labor  required 
to  perform  the  following  work,  and  charge  to  pur  account,  aa 
ikkmUwIow 


;,^i^ 


1 


e»e  m9»\k  le  be  paid  lot  at  fct 


H  1.  ihor 


and  Maieiiala,  tjlui  10%. 

2.     All  of  the  above  work  to  bi  done  for  the  sum  of 


OwiMT, 


CavfriclM  l*l»  JV>tuk  1.  WilkM 


OEDEU  FOR  CHANGE 


233 


Fig.  145.    prder  for  Change  Sheet 


made  out  and  signed.  It  is  always  advisable 
not  to  start  any  extra  work  until  you  have  an 
order  in  writing,  as  it  is  almost  impossible  to 
collect  on  an  order  given  verbally.  By  using  an 
order  of  this  kind  where  the  superintendent  or 
foreman  has  the  slips  with  him  on  the  job  at 
all  times,  if  he  should  meet  the  architect  or 
owner  on  the  tenth  floor  of  the  building  and  they 
say,  **Mr.  Superintendent,  I  wish  you  would 
have  that  door  opening  changed  so  it  will  be 
just  about  two  feet  from  the  outside  wall,*'  the 
superintendent  is  in  a  position  to  say,  ''All 
right,  Mr.  Harris,  if  you  will  kindly  sign  this 
order  I  will  start  the  work  immediately,  but 
my  orders  from  the  office  do  not  permit  me  to 
start  any  extra  work  until  I  have  received  a 
written  order  for  same.'*  This  method  will  not 
only  eliminate  many  arguments  and  disputes, 
but  the  contractor  will  receive  pay  for  many 
** little"  extras  that  are  usually  performed  and 
no  charge  made  for  same. 

CASH  STATEMENT 

The  Cash  Statement  is  kept  on  the  job  and  is 
forwarded  to  the  main  office  each  week  with  the 
pay  roll.  This  statement  is  a  memorandum  of 
all  cash  expenditures  made  by  the  job  during 


I 


234      PRACTICAL    COST   KEEPING 


CASH  STATEMENT 


235 


Frank  R.  Walker  Co. 

CASH    STATEMENT        »  nn  o  -  lAlft 


OATC 


^ 


SUMMARY  cot. 


DC  BIT 


CREDTT 


Plgr.  146.     Front  of  Cash  Statement. 


the  week,  such  as  telephone  and  telegraph  ex- 
pense, carfare,  expressage,  freight  charges,  ice, 
advances  made  on  the  pay  roll  for  men  laid  off 
or  discharged,  and  any  other  cash  expense  that 
has  been  paid  for  by  the  job. 

On  the  front  of  the  sheet,  figure  146,  is  given 
a  summary  of  the  items  and  the  column  num- 
bers to  which  they  are  chargeable;  also  any  ad- 
vances that  might  be  made  to  sub-contractors  on 
the  job  and  the  advance  pay  roll  items  on  the 
current  pay  roll  are  shown.  The  front  of  the 
sheet  also  states  the  amounts  of  money  received 
from  the  home  office  during  the  week.  The  total 
expenditures  are  totaled  with  the  total  receipts 
near  the  bottom  of  the  page. 

On  the  bottom  of  the  page,  under  **Cash," 
are  summarized  the  total  amount  of  cash  re- 
ceived, stating  the  amount  of  cash  on  hand  at 
the  beginning  of  the  week,  the  cash  received 
during  the  current  week,  and  the  total  amount 
of  cash  on  hand  and  received  up  to  the  present 
date.  From  this  total  the  cash  expenditures 
are  deducted,  and  the  balance  shows  exactly  the 
amount  of  cash  on  hand  on  the  job  at  the  begin- 
ning of  the  new  week. 

On  the  back  of  this  sheet,  figure  147,  are  given 
the  different  items  for  which  cash  has  been  paid 


236      PRACTICAL    COST   KEEPING 


Fis.  147.    Back  of  Cash  Statement. 


CASH  STATEMENT 


237 


and  on  all  items  for  merchandise,  such  as  ex- 
pressage,  freight,  etc.  The  receipted  expense 
bills  are  sent  to  the  office  with  the  cash  state- 
ment. These  items  may  be  entered  on  the  Cash 
Distribution  sheet  each  day  and  the  totals  ex- 
tended at  the  end  of  the  pay  roll  week. 

These  sheets  will  be  found  very  convenient, 
as  they  are  carried  in  the  pocket  in  the  same 
book  with  the  time  sheets,  labor  distribution 
sheets,  etc.,  and  are  the  standard  size — 4  by 
6%  inches. 


LABOR  COST  RECORD  SHEETS 

If  the  contractor  desires  to  enter  the  labor 
sub-division  costs  into  the  cost  book  after  they 
have  been  received  from  the  job,  the  sheet  which 
is  shown  in  figure  148  will  prove  very  con- 
venient and  useful.  These  sheets  are  ruled  as 
illustrated  and  are  made  the  same  size  as  the 
other  forms  used — 4  by  6%  inches  or  they  may 
be  used  with  stock  sized  binders  which  take 
sheets  either  11x17  inches  or  14x17  inches,  and 
each  full-size  sheet  contains  9  columns  for  the 
different  sub-divisions  of  labor. 

Each  week  as  the  pay  rolls  and  distribution 
sheets  come  in  from  the  job  the  book-keeper 
enters  the  amount  of  money  from  the  labor 


238      PRACTICAL    COST   KEEPING 


LABOR  COST  RECORD  SHEETS    239 


distribution  sheets  showing  the  amount  expended 
during  the  past  week,  into  the  cost  book.  The 
quantity  of  work  in  place  is  taken  from  the 
bottom  of  the  card  and  the  unit  labor  cost  is 
taken  from  the  same  place.  By  using  this 
system  the  books  are  always  up  to  date,  and 
give  the  total  amount  of  money  that  has  been  ex- 
pended on  pay  rolls  for  the  entire  job  to  date, 
and  the  various  sub-divided  costs.  The  headings 
are  filled  in  according  to  the  requirements  of 
the  job.  It  is  advisable  to  keep  all  labor  and 
material  costs  separately,  as  in  this  way  the 
totals  on  the  entire  job  are  more  easily  arrived  at. 


MATERIAL  COST  SCHEDULE      241 


CHAPTER  XXV 
KEEPING  COSTS  ON  MATERIALS 

To  arrive  at  the  material  costs  on  the  various 
branches  of  work,  the  same  system  of  cost  keep- 
ing must  be  applied  to  the  materials  received 
on  the  job  as  applied  to  the  pay  roll  costs; 
therefore  a  schedule  of  material  costs  will  be 
given  which  will  work  in  harmony  with  the 
cost  schedule  as  applied  to  labor  costs. 

On  the  labor  schedule  the  letter  *'P*'  was 
used  to  denote  pay  roll,  so  that  any  charges 
coming  up  where  the  second  letter  of  the  symbol 
was  a  **P''  was  recognized  at  once  as  being  a 
pay  roll  or  labor  charge. 

On  all  the  charges  for  materials  used  on  the 
job,  the  second  or  middle  letter  will  be  an  **M'* 
which  will  distinguish  it  at  once  as  being  a  ma- 
terial cost. 

MATERIAL  COST  SCHEDULE 

**AM-1''    General  Conditions. 

(a)  This  item  will  cover  all  items  of  gen- 
eral expense  on  the  job,  such  as  tele- 
phones,  stationery,   photographs,  tele- 

240 


grams,  and  other  items  of  general  ex- 
pense coming  up  on  the  job. 

**AM-2*' 

(a)  This  account  will  include  all  moneys 
spent  for  temporary  buildings,  tool 
sheds,  cement  sheds,  offices,  temporary 
enclosures  over  concrete  mixers,  hoist- 
ing engines,  etc. 

(b)  Under  this  heading  will  come  all  items 
of  plant,  such  as  tools  bought  for  the 
job,  concrete  or  mortar  mixers,  hoist- 
ting  engines,  shovels,  hoes,  picks,  hose, 
oil,  lanterns,  torches,  and  all  other 
classes  of  equipment. 

WRECKING,  SHORING  AND 
EXCAVATING 

'*BM-1'' 

(a)  This  item  will  include  any  item  bought 
especially  for  the  wrecking  of  this  job 
that  can  not  be  used  on  other  work 
and  is  not  chargeable  against  plant. 

'*BM-2" 

(a)  Under  this  head  come  such  items  as 
dynamite,    oil,    and    other    materials 


f  iijf 


242      PRACTICAL    COST    KEEPING 

necessary  to  carry  on  the  work  and  not 
directly  chargeable  to  plant. 

(a)  Under  this  head  will  come  such  items 
as  lagging  and  iron  rings  which  are 
directly  chargeable  to  excavating  and 
lagging  for  caissons. 

(a)     Under    this    classification    come    such 
items    as    are    chargeable    to    driving 
wood  or  concrete  piles. 
''BM-5" 

(a)  This  includes  all  money  spent  for  wood 
or  steel  sheet  piling. 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE  OR  BRICK 

'^CM-l'' 

(a)  All  lumber  required  building  wood 
foundation  forms. 

(b)  All  nails,  tie  wire,  and  miscellaneous 

materials  used  erecting  wood  forms. 

"CM-2''    All  materials  used  in  the  concrete 
foundations. 

(a)  Cement. 

(b)  Gravel  or  crushed  stone. 


MATERIAL  COST  SCHEDULE      243 

(c)     Sand. 
*'CM-3*' 

(a)     Reinforcing  steel  and  tie  wire. 
**CM-4*'     Materials  required  for  rubble  work. 

(a)  Rubble  or  other  stone. 

(b)  Mortar  materials. 

WATER  AND  DAMP  PROOFING 

**DM-1'* 

(a)     All  materials  used  in  connection  with 
water  or  damp  proofing. 

CEMENT  FLOORS  AND  PAVEMENTS 

**EM-1**    Materials  required  in  cement  floors. 

(a)  Cement. 

(b)  Crushed  stone  or  gravel. 

(c)  Sand. 

''EM.2''    Concrete  or  Cinder  Fill. 

(a)  Cement. 

(b)  Crushed  stone,  gravel,  cinders,  or  slag. 

(c)  Sand. 

"EM-3"    Concrete  Curb  and  Gutter. 

(a)  Material    required    for    all    kinds    of 
forms. 

(b)  Cement. 

(c)  Gravel  or  crushed  stone. 


(b) 
(c) 
(d) 


244      PRACTICAL    COST   KEEPING 

(d)     Sand. 
**EM-4''    Concrete  Pavements, 
(a)     Cement. 

Gravel  or  crushed  stone. 

Sand. 

Brick,  wood  blocks,  etc. 

Materials  required  for  cement  finish 
floors  and  base. 

(a)  Cement. 

(b)  Sand. 

BRICK,  STONE,  GRANITE,  TERRA 
COTTA,  AND  GENERAL  MATERIALS 

(a) 
(b) 
(c) 
(d) 
(e) 
(f) 
(g) 
(h) 
(i) 

(i) 

(k) 
''FM-2'' 


MATERIAL  COST  SCHEDULE      245 


Common  brick. 

Paving  brick. 

Fire  brick. 

Face  brick. 

Special  face  brick. 

Enamel  or  glazed  face  brick. 

Sand  used  in  mortar. 

Lime  used  in  mortar. 

Cement  used  in  mortar. 

Flue  lining. 

Salt  glazed  tile  coping. 


<i 


n 


<( 


(b) 

(c) 

FM.3' 

(a) 

(b) 

FM-4" 

(a) 

(b) 

FM-5' 

(a) 


Cost  of  mortar. 

Cost  of  waterproof  paints  or  plaster. 

Cost  of  granite. 
Cost  of  mortar. 

Cost  of  terra  cotta. 
Cost  of  mortar. 

Cost  of  materials,  acid,  brushes,  etc., 
used  in  cleaning  and  pointing  all 
classes  of  masonry  work. 


i 


i 


REINFORCED  CONCRETE  MATERIALS 


n 


tt 


it 


(a)     Cost  of  cut  stone. 


GM-l*'    Forms. 

(a)  All  kinds  of  lumber  required  for  con- 
crete forms. 

(b)  Cost  of  metal  column  moulds. 

(c)  Cost  of  nails,  wire,  etc. 
GM-2**    Concrete  Materials. 

(a)  Cement. 

(b)  Gravel  or  crushed  stone. 

(c)  Sand. 

(d)  Miscellaneous  concrete  materials. 
GM-3"    Reinforcing  Steel. 

(a)  Cost  of  reinforcing  steel. 

(b)  Cost  of  tie  wire,  chairs,  etc. 


246      PRACTICAL    COST    KEEPING 


( ( 


iili'f 


<< 


tt 


GM-4^'    Tile. 
(a)     Cost  of  clay  tile,  metal  domes,  metal 
lath,  gypsum  domes,  etc. 

GM-5*'    Tile  Floor  Arches. 

(a)  Cost  of  tile  for  arches. 

(b)  Cost  of  lumber  and  hangers  for  arches. 

(c)  Cost  of  mortar. 

GM-6''    Partition  Tile. 

(a)  Cost  of  all  kinds  of  partition  or  col- 
umn tile. 

(b)  Cost  of  mortar. 


iBa 


ROUGH  CARPENTRY 

(a)  Cost  of  all  kinds  of  rough  or  framing 
lumber. 

(b)  Cost  of  nails,  joist  hangers,  stirrups, 
etc. 

'*HM-4'' 

(a)  Cost  of  all  classes  of  hardwood  or  fin- 
ish flooring. 

(b)  Nails  and  other  miscellaneous  expense. 

(a)  Cost  of  wood  shingles. 

(b)  Cost  of  nails,  etc. 


MATERIAL  COST  SCHEDULE      247 

MILL  WORK  AND  INTERIOR  FINISH 

'*IM-1" 

(a)  Cost  of  mill  work. 

(b)  Cost  of  stairs. 

(c)  Nails,    glue    and    miscellaneous    ma- 
terials required. 

'*IM.2  " 

(a)     Cost  of  all  classes  of  metal  doors  and 
trim. 

LATHING  AND   PLASTERING 
MATERIALS 


*'JM-1 

(a) 

(b) 

(c) 
"JM-2' 

(a) 
(b) 
(c) 
(d) 


»> 


tt 


Cost  of  all  kinds  of  wood  lath  and 
plaster  board. 

Cost  of  all  kinds  of  metal  lath,  chan- 
nels, etc. 
Cost  of  all  kinds  of  comer  bead. 

Cost  of  all  kinds  of  plastering  ma- 
terials for  scratch  and  brown  coats. 
Cost  of  all  kinds  of  plastering  materials 
for  finish  coat. 

Cost  of  all  kinds  of  plastering  material 
for  exterior  work. 

Cost  of  supplies  for  ornamental  work, 
casting  plaster,  glue,  etc. 


248      PRACTICAL    COST   KEEPING 

SHEET  METAL  WORK,  METAL  DOORS. 
WINDOWS,  ETC 

(a)     Cost   of   all   kinds   of   general   sheet 

metal  work. 
(a)     Cost  on  all  classes  of  metal  doors  and 

windows. 

(c)  Cost  of  all  kinds  of  metal  roofing. 

(d)  Cost  of  all  kinds  of  metal  ceilings. 

ROOFING  MATERIALS 
''LM-l'' 

(a)  Cost  of  felt,  pitch,  and  gravel. 

(b)  Cost  of  asphalt  or  asbestos  shingles. 

(c)  Cost  of  roofing  slate. 

(d)  Cost  of  roofing  tile. 
**LM.2'' 

(a)     Cost  of  deadening  felts. 

MARBLE  AND  SCAGLIOLA  WORK 
**MM-1'' 

(a)  Cost  of  all  classes  of  marble  work; 
either  f.  o.  b.  cars  or  f.  o.  b.  job. 

(b)  Cost  of  plaster  of  Paris,  wire,  and  mis- 
cellaneous supplies. 


MATERIAL  COST  SCHEDULE      249 

•'MM-2** 

(a)     Cost  of  all  classes  of  scagliola  work. 

'*NM-1" 

(a)  Cost  of  all  classes  of  floor  and  wall 
tile. 

(b)  Cost  of  sand  and  cement. 

**NM.2*' 

(a)     Cost  of  all  classes  of  composition  floors 
and  base. 

**NM-4" 

(a)     Cost  of  sand,  cement,  and  chips  re- 
quired in  terrazzo  work. 

GLASS 

**0M-1'' 

(a)     Cost  of  all  kinds  of  glass. 

PAINT,    VARNISH   AND   WALL 

PAPER 

**PM-1'' 

(a)  Cost  of  all  kinds  of  paint  and  varnish. 

(b)  Cost  of  putty,  sand  paper,  and  miscel- 
laneous items. 

(c)  Cost  of  all  kinds  of  wall  paper. 

(d)  Cost  of  paste,  etc. 


> 


250      PRACTICAL    COST   KEEPING 

STRUCTURAL      STEEL      AND      ORNA- 

MENTAL  AND  MISCELLANEOUS 

IRON,  STEEL  AND  BRASS 

(a)     Cost  of  structural  steel  and  iron. 

Cost  of   miscellaneous   iron,   such   as, 
coal  hole  doors  and  covers,  area  grat- 
ings, coal  chutes,  bumpers,  etc 
Cost  of  ornamental  iron  work. 
Cost  of  brass  and  bronze  work. 


(b) 


(c) 
(d) 


PLUMBING  AND  GAS  FITTING 

(a)  Cost  of  pipe,  fittings,  tanks,  etc. 

(b)  Cost  of  all  kinds  of  fixtures. 

(e)     Cost  of  all  kinds  of  pipe  covering, 
(d)     Cost  of  ranges,  etc. 

STEAM,  HOT  WATER,  OR  FURNACE 

HEATING 

(a)  Cost  of  all  kinds  of  pipe  and  fittings. 

(b)  Cost  of  boilers,  tanks,  furnaces,  etc. 

(c)  Cost  of  radiators. 

(d)  Cost  of  pipe  covering. 


MATERIAL  COST  SCHEDULE      251 

ELECTRIC  WIRING 

'*TM-1" 

(a)  Cost  of  all  kinds  of  conduit. 

(b)  Cost  of  all  kinds  of  switches,  recepta- 
cles, etc. 

(c)  Cost  of  all  kinds  of  wire. 

(d)  Cost  of  telephones  and  other  fixtures. 

(e)  Cost  of  generators,   dynamos,  switch- 
boards, etc. 


**XM." 


EXTRA  WORK 

All  materials  used  in  connection  with 
extra  work  should  carry  the  same  classi- 
fication as  the  labor  distribution,  viz., 
XM-21'',  etc. 


({ 


CHAPTER  XXVI 
MATERIAL  COST  RECORD  SHEETS 

The  Material  Cost  Record  Sheets  are  the 
same  size  as  the  Labor  Cost  Record  Sheets,  and 
are  made  to  fit  in  the  same  book  or  card  index 
taking  cards  4  by  6%  inches,  or  they  may  be 
used  with  a  standard  loose  leaf  binder,  which 
takes  sheets  either  11x17  inches  or  14x17  inches. 
This  is  the  standard  size  binder  and  may  be 
obtained  at  any  book  or  stationery  store. 

These  sheets  are  ruled  as  illustrated  in  figure 
149,  each  sheet  containing  9  columns  for  the 
quantities  of  material  and  the  cost  of  same. 
The  bills  are  all  numbered  as  they  are  received, 
«nd  the  numbers  only  are  entered  in  the  cost 
book.  As  the  materials  are  received  on  the  job 
and  the  bills  for  same  checked,  these  items  are 
entered  in  the  cost  book  at  once  regardless  as 
to  whether  or  not  the  bills  have  been  paid.  In 
this  way  it  is  possible  to  know  just  what  the 
materials  under  each  branch  of  the  work  have 
cost;  and  the  book  is  up  to  date  at  all  times. 
By  this  method  any  descrepancies  or  errors  are 

252 


MATERIAL  COST  RECORD         253 


# 


264      PBACTICAL    COST   KEEPING 


DAILY  CONSTRUCTION  REPORT  255 


I 


0 


discovered  before  it  is  too  late  to  remedy  same. 

At  the  end  of  each  month  the  sheets  are  ruled 
up,  and  the  totals  of  both  the  quantities  of 
materials  and  cost  of  same  are  carried  forward 
into  the  sheets  for  the  next  month. 

This  system  has  been  used  on  many  jobs,  on 
some  of  them  the  materials  were  received  in 
very  large  quantities,  and  the  results  were  most 
satisfactory  in  every  respect,  as  it  was  always 
possible  to  tell  just  what  quantities  of  every 
class  of  materials  had  been  received  and  what 
the  cost  of  same  was  to  date. 

DAILY  CONSTRUCTION  REPORT 

Nearly  all  of  the  larger  building  contractors 
or  contractors  doing  work  away  from  the  home 
office  require  a  daily  construction  report  from 
the  job.  This  report  is  8%xll  inches  and  usu- 
ally gives  the  name  of  the  building,  the  location, 
weather  conditions,  and  temperature;  so  that 
in  case  of  delays,  unsatisfactory  progress,  etc., 
the  daily  reports  or  diary,  will  give  the  rea- 
sons for  same,  and  will  show  unusual  condi- 
tions on  the  job,  and  other  remarks  that  might 
prove  of  value  to  the  home  office.  In  penalty 
contracts  especially  it  is  advisable  to  use  daily 
reports,  making  notations  of  all  classes  of  men 


110 


t— thw    °^*' 


^*S22S5£^ 


1  ffMoklac 


«<rrMa 


!% 


4 
ft 


» iiBo«  nus 

Cenorat*  m»* 
Oaltcons 
Sh««t  »tllat 

fosadatioaa 
Brlok  or  Bubble 

ft  Bhv  Breef  tac 
T  0«Mnt  naiA 
noox«  anft  Wftlks 
OoBO.  Yleer  fill 

•  >rl«k  HasoBxy 

•  Oat  ttoM 

10  Or»alt« 

11  Tarn  Ootta 

It  T*rr»  C«tttt  ni* 
Floor*  or  Vurt. 

18  Rolaf ,  CoBoroto 
Mix  anA  Ooyoalt 
Coaeroto  Ibxsa 
Bolaf.  Stool 

14  Bongh  Carpontxy 

Xb  Vlalak  Cupoatry 
•oo4  noort 
Wood  Stain 

16  lUtal  toTTiat 

17  Plaatorli^ 

18  Boonac 

19  riro-noof  Doon 
Ti.r*  Iladova 

80  Shoot  lotal 

81  Stmotsral  Stool 

82  Onaaoatal  Iron 
Braaa  or  Broaso 

8S  latorlor  Harblo 
8ft  Ttlo  and  Moaal* 
88  8oa«lloU 
8ft  Olaao  aaft  Olasiai : 
8T  ralAtlac 

I>ooor«tla8 
88  ?lTiAli« 

Oaa  nttli« 
8f  Boatti« 

Toatilatlac 

Fovor  Plant 

80  Xlootrie  *lrla( 
Flrtaroo 

81  Zlovatora 
U  Hall  Otato 


TOTALS 


SlAXXr    COISTBtTCTXOI    8XNRT 

BaiiAiait  CertaTlispHal 

»,to  APft3-l916 


/o 


%- 

^ 


u 


If- 


<^ 


3S 


t.  8  flzaohera  aad  4  latorora  ymttl^ 
down  00 nor* to  floor  Is  baaoaont 

8.  Voroaaa,  .10  aaaoaa,  14  laborora 

and  i  holatlog  ongineor.  loyin^  ao»> 
BOa  brlok  on  aouth  oleratlon  olxtb 
atory  and  patching  arooad  windows 
on  flrat  floor. 

9.  8  atono  aottora  and  4  holpora  aott- 
lag  atono  ooraloo  en  oaat  and  waat 

OlOTatlOBS. 

10.  6  aaaoaa  and  6  laborora  on  eypsaa 
tilo  partltloaa  on  Srd  and  4th  fl. 
Kzpoot  to  arart  work  oa  tho  6ch  anft 
6th  floora  toaorrov  with  3  noro 


18.  Caxpaaiera  and  laborora  orootlag 
ooaeroto  fonaa  for  roof  slab,  alao 
baaoa  and  ooluona  on  pent  hooao. 
Xroa  vorkaro  bending  elab  atool  to 
bo  naod  in  roof  boaaa. 

14.  Oarpontora  aatting  roa^h  baoka  on 
6th  and  6th  floors,  getting  rsady 
ao  aaaona  ean  atart  partitioaa. 

19.  8haot  aatal  aorkara  glatlag  aatal 
vladowa  oa  alloy  oloTatloa,  ftr 
tho  Batlpaal  Window  CoBt>aay. 

£8.  Iron  workara  atartlng  orootioa  of 
iroa  atalra  froa  tha  aaooad  to  tha 
third  floor a. 

8ft.  Clatlera  glacing  ic<oa  eash  oa  t«o 

atreot  froota  up  to  4th  floor  to  Aaj. 
ST.  Painters  palctiag  fraaea  oa  tho  two 
atroet  frouta  2ad  and  Srd  fla. 

88.  Plaabara  rooghlag  la  far  lavatorlaa 
oa  third  floor. 

89.  Steaa  f ittera  working  la  baaaaaat 
on  boiler  and  hot  water  tank. 

Blootrlolans  rnnnlng  ooadulta  la 
partitions  6th  tad  6th  rioors. 


80 


Oaaars  ^slted  imildii^  to  ftay  with 
tha  arohiteota. 

Flaaterera  are  not  oa  tha  Job.  Pra»> 
laed  to  hare  aan  her*  en  the  let. 
They  aay  they  oauiot  get  aen.  Batter 
gat  afjer  then  froa  tha  offloa. 


Fiff.  160.    Daily  Conatruction  Report 


256      PRACTICAL    COST    KEEPING 


I 


at  work  on  the  job,  and  noting  all  delays  and 
the  reasons  for  same;  as  these  items  will  prove 
very  valuable  in  case  of  law  suits. 

The  form  as  illustrated  in  figure  150,  will 
prove  a  simple  and  very  efficient  daily  report,  as 
the  number  of  men  engaged  on  all  classes  of  the 
work  are  given  daily  together  with  all  neces- 
sary remarks  regarding  the  progress  of  the 
work  and  the  condition  of  the  job.  These  sheets 
are  made  8%  inches  wide  and  11  inches  long 
and  can  be  filed  on  the  regular  post  file  made 
for  such  sheets. 

Where  it  is  desirable  to  keep  a  copy  of  the 
reports  on  the  job,  a  carbon  copy  can  be  made 
by  using  a  hard  indelible  pencil  with  which  to 
write  the  original;  or,  the  better  method  is  to 
have  the  blanks  printed  in  purple  copying  ink 
and  the  reports  written  with  either  copying  ink 
or  indelible  pencil  and  a  letter  press  copy  made 
with  the  tissue  sheets  dampened  in  the  usual 
way.  This  system  is  by  far  the  best,  as  the 
original  copy  is  always  on  file  on  the  job,  and 
the  cost  of  the  stationery  and  printing  are  re- 
duced by  one-half. 


DAILY  MATERIAL  REPORT        257 


DAILY  MATERIAL  REPORT 

The  Daily  Material  Report  may  be  used  in 
conjunction  with  the  Daily   Construction  Re- 
port or  as  a  separate  report  if  desired.     This 
report  is  intended  to  be  a  summary  of  all  the 
materials  received  on  the  job  during  the  day, 
what  they  are  to  be  used  for,  the  column  num- 
ber or  charge  for  same,  and  from  whom  they 
were  received.     From  these  reports  the  book- 
keeper in  the  office  is  able  to  check  the  bills  as 
they  come  in  from  the  various  material  sup- 
ply companies,  and  it  dispenses  with  the  neces- 
sity of  sending  all  the  delivery  tickets  to  the 
office,  except  in  cases  of  discrepancies,  or  where 
the  bills  and  the  reports  do  not  check.     These 
reports  may  be  printed  on  the  back  of  the  Daily 
Construction  Report  or  on  a  separate  sheet  as 
may  be  desired,  and  they  should  be  the  same 
size  as  the  other  reports,  viz.,  either  4  by  6% 
inches  or  8V^  by  11  inches.    They  should  either 
be  made  in  duplicate  and  the  carbon  copy  kept 
on  the  job,  or  the  originals  should  be  printed  in 
copying  ink  and  written  with  copying  ink  or 
indelible  pencil,  and  a  letter  press  copy  kept  as 
described   under   Daily   Construction   Reports. 
See  figure  151. 


258      PRACTICAL    COST   KEEPING 


DAILY  MATERIAL  REPORT        259 

A  great  many  contractors  require  their  time- 
keepers or  foremen  to  report  the  quantities  of 
the  different  materials  used  on  the  job  every 
day.  This  has  its  advantages  and  disadvan- 
tages for  the  reason  that  reports  as  made  out 
every  day  will  give  the  approximate  quantities 
of  sand,  gravel,  brick,  cement,  lumber,  etc.,  used 
that  day,  which  will  prove  successful  until 
near  the  end  of  the  job,  or  the  bottom  of  the 
pile,  when  they  find  that  there  is  either  too  lit- 
tle or  too  much  material  on  hand  to  check  with 
the  bills  of  material  actually  received.  The 
most  satisfactory  way  is  to  charge  the  material 
as  it  is  received  on  the  job,  and  not  make  the 
daily  reports  of  material  used.  If,  however, 
the  contractor  desires  the  materials  as  used 
daily,  reported  to  the  office,  the  form  as  given 
under  figure  152,  will  prove  very  efficient  and 
simple  to  report.  The  headings  are  filled  in  on 
the  job  to  conform  with  the  work  being  per- 
formed on  which  the  various  classes  of  materials 
are  being  used. 


WEEKLY  PROGRESS  REPORTS 

Progress  reports  are  used  by  a  great  many 
contractors  and  the  forms  are  filled  in  and  sent 


260      PRACTICAL    COST   KEEPING 


WEEKLY  PROGRESS  REPORT     261 


U 
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Fig.  163.    Weekly  Progress  Report 


262      PRACTICAL    COST   KEEPING 

to  the  home  oflBce  each  week.  These  reports  are 
usually  a  drawing  of  the  four  elevations  of  the 
building  and  a  typical  floor  plan.  By  the  use 
of  different  colored  crayons  the  various  classes 
of  work  are  distinguished,  so  that  by  a  careful 
study  of  the  chart  it  is  possible  to  tell  just  how 
far  up  the  brick,  stone,  or  terra  cotta  walls  are 
constructed  on  each  elevation.  The  floor  on 
which  concrete  has  been  poured,  the  number  of 
square  feet  of  forms  erected,  and  the  quantity 
of  reinforcing  steel  in  place,  is  also  shown.  The 
finish  floors,  partitions  and  plastering  can  also 
be  given,  so  that  the  charts  as  turned  in  from 
the  job  each  week,  show  the  progress  of  the  job 
from  foundations  to  finish. 

Figure  153,  is  an  illustration  of  the  progress 
chart  as  used  by  some  of  the  larger  building 
contractors. 


ORDER  BLANKS 

An  order  should  state  in  as  few  words  as  pos- 
sible what  materials  are  required,  when,  where, 
and  the  price  of  same. 

The  Form  for  Order  as  illustrated  under  figure 
154,  will  give  a  very  good  idea  of  what  these  re- 
quirements  should   consist   of   and   how   they 


FORM  FOR  ORDER 


263 


4» 

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Q 


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Mm 


If 

04*     • 
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n 
••»♦»© 

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^  +» 

o  ^M 
4>  •  ^ 

ttafti 

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264      PRACTICAL    COST   KEEPING 

should  be  arranged  to  prove  satisfactory  for 
general  use. 

All  orders  should  be  made  in  triplicate.  The 
original  should  go  to  the  party  from  whom  the 
material  is  purchased,  the  second  or  duplicate 
copy  should  go  to  the  home  office,  and  the  third 
or  triplicate  copy  should  be  retained  on  the  job 
for  reference.  The  orders  should  be  printed  on 
sheets  8%  inches  wide  by  6l^  inches  long,  for 
use  without  folding,  in  the  ordinary  sized  envel- 
ope 3%  by  6%  inches.  Where  a  large  order 
blank  is  required  use  sheets  8i^  by  11  inches. 
The  original  sheets  should  be  printed  on  either 
white  or  yellow  paper,  the  duplicate  sheet  on  a 
buff  paper,  and  the  triplicate  copy  on  a  pale 
blue  paper.  By  using  sheets  of  different  colors 
it  is  always  possible  to  distinguish  the  original, 
office,  and  job  copies  at  a  glance. 

ESTIMATE  SHEETS 

In  order  to  prepare  an  intelligent  estimate  it 
is  necessary  that  the  cost  of  all  materials  and 
labor  be  estimated  separately,  as  it  is  only  by 
estimating  work  on  this  basis  that  it  is  possible 
to  determine  whether  the  job  is  gaining  or  losing 
on  the  estimate,  and  it  is  the  only  way  by  which 
an  accurate  check  may  be  obtained  between  the 


FORM  OF  ESTIMATE  SHEET      265 


266      PRACTICAL    COST   KEEPING 

costs  coming  in  from  the  job  and  the  original 
estimate. 

By  keeping  the  material  and  labor  costs  sepa- 
rately  on  the  estimate,  it  is  also  possible  to  go 
through  the  estimate  and  obtain  the  amount  of 
estimated  pay  roll  on  the  job  for  the  liability 
insurance. 

These  forms  wiU  be  found  especially  interest- 
ing to  the  contractor  who  is  particular  and  de- 
mands estimates  that  can  be  checked  and  re- 
checked. 

Under  figure  155,  is  iUustrated  the  estimate 
form  with  practical  examples  as  used  in  esti- 
mating  various  branches  of  work.  The  most 
convenient  size  for  the  estimate  sheet  is  either 
8%  by  11  or  91^  by  12  inches. 


SUMMARY  OF  ESTIMATE 

After  the  detailed  estimate  has  been  prepared 
it  is  necessary  to  tabulate  the  total  costs  of  the 
different  branches  of  work  on  one  sheet,  so  that 
the  costs  may  be  properly  arranged  to  see  that 
no  branch  of  work  has  been  omitted. 

Under  figure  156,  is  given  an  illustration  of 
a  Summary  of  Estimate  Sheet  together  with  the 
various  headings  used  in  connection  with  same. 


SVMMAUY  OF  ESTIMATE  SBEET  267 


CtN  I.  COMU. 


(Toat. 

COTtrOM*. 

TsaKACorrit 
y»cp«oo» 


OMMimir 


MMIOVAkt. 
MftfH  t    TtLS. 

rLUMBwa 
MMTtaa 


KLCVATOIL 

craciAL. 

MOUISHOID. 
rUBMITUKB 


Or.<.(«.  KslL  as.  Rfn.  CI.,  (m*.  Im.  bfM.  Anta.  Hmi.  Taili.  L^M. 

Cwi  CA  tn>«..  iHyta.  Nta>.  SMck.  H.  T.  L. 

WR.  tM..  IM«,  ».«■.  Oh..  *c  «.  C.^  fK..  Ifcl  »,  M«H.  Ikm.  Cl«.  T.  L.  It. 

Cms.  A^M.  ntw..  «••.  Cwfc,  CM  r*.  IU.I  CMi.  Cri  M.  Fm..  II.T,  t. 

WMir>r%.  riMn.  Wdb.  MM^  Dm*  C.  Kta. 

M.  t*.  Mh,  UMk.  Cm.  nift*.  t«fh  fM.  TMfM.  M. «.  L. 

Onk.  MM.  1 1.  Cvn.  HMA  AaAn.  rnMi.  Hi  T.  I. 

flM^  tH»  A.*n.  rnMrt.  H.  T.  U 

t*..  Cm.  AMk.  OM.  CM.  »Mk.  r«r.  rMi.  Km  VOL  M.  T.  L.  >. 

far.  Uik.  »■«  Oi.  MM  Cm.  »MB.  MMi^  On.  li.^.  Cm*.  Cmi.  T.  L.  K. 

0.1.  L  Cr.  Om.  %tin.  !>««.  ».)■.  fhk.  C<M.  KmI  C.  Skyl.  Vm.  Ita  Wto.  Tl*. 

tMaa.  (.A  M*.  OH.,  rat.  Cm».  OU.  TMp,  IMh  ■.  T.  >. 

TMB,  NMMk  CMWi.  «•*,  Ittk,  WmL  «Mr.  H.  t.  K. 

riiMiw.  iM«.  r«t.  Mpn.  Bfk  rw .  r^w.  ria  rk.  •«»..  rMtir.  h.  t.  «. 

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Am,  .W.I..  Hn..  An,  Hlmn.  iion.,  Wm,  fttia, 

r%.  «ik.  Om.  »ln  On.  «w  O^  « inf..  n.  M^ 

tain,  r  ■.ry.  Cw.  »wn.  0»««.  Ong.  Irtc  Klg.  »Ui%  »n.i^ 

Mi  li^  tnpk  C«rn.  CtaHk  In.  On.  Skmn,  iMlli^. 

Mm.  ff*..  (Ml.  WA  »wry.  n^  IMv.  Vb.  T««..  Mn.  Tat.  Tk  Dalit 

Mm.  Onn.  ()«<.  MK.  Tnkt.  rmpi.  Hn..  On.  U4..  Bmm.  r.  L. 

■g>  r».  Vim  rt.  Ultm.  Van.  ■^.Iw.  tu^t,  >n>g.  TM«k.Cahr«i, 

vmnm.  PiMk  Mian,  Ona.  M*. 

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BEQUEST  FOR  BID  CARDS        269 


REQUEST  FOR  BID  CARDS 

When  the  contractor  is  figuring  on  new  work 
it  is  customary  to  receive  bids  from  the  various 
sub-contractors,  §uch  as  Cut  Stone,  Terra  Cotta, 
Plastering,  Structural  Steel,  Ornamental  Iron, 
and  in  fact,  on  every  branch  of  work  not  per- 
formed by  the  general  contractor.  The  Post 
Card,  as  illustrated  under  figure  157,  will  prove 
very  convenient  for  this  purpose,  as  it  is  a 
great  time  saver,  being  very  much  faster  than 
using  the  telephone  or  any  other  method,  pro- 
viding the  blank  spaces  are  filled  in  with  a 
**set  up'*  rubber  stamp  made  for  the  purpose. 

COPY  OF  FREIGHT  BILL 


Where  the  contractor  is  performing  out  of 
town  work  and  the  different  materials  are 
shipped  to  the  job,  it  will  be  necessary  for  the 
job  office  to  handle  such  items  as  freight,  etc. 
The  main  office  usually  requires  all  receipts  for 
cash  expended  by  the  job  to  be  turned  in  each 
week  with  the  Cash  Statement.  The  **Copy  of 
Freight  Bill,''  as  illustrated  under  figure  158, 
will  prove  useful  in  instances  where  it  is  desir- 
able to  retain  copies  of  all  bills  on  the  job,  as 


270      PRACTICAL    COST    KEEPING 


COPY  OF  FREIGHT  BILL 


271 


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an  exact  copy  of  the  original  may  be  obtained 
by  using  this  form. 


FORM  FOR  COMBINATION  CHECK  AND 

VOUCHER 

A  convenient  form  for  a  combination  check 
and  voucher  is  illustrated  under  figure  159 
This  form  has  an  advantage  over  many  other 
check  and  voucher  forms  in  use  by  contractors 
inasmuch  as  it  is  the  exact  size  of  a  regular 
bank  check;  it  is  easily  made  out  and  gives  the 
entire  transaction  on  the  face  of  it,  so  it  is  not 
necessary  to  turn  the  check  and  make  notations 
on  the  back  of  it.  In  a  great  many  other  sys- 
tems in  use  by  contractors  where  the  voucher 
form  is  used,  it  is  necessary  to  make  out  the 
check  in  the  regular  way  and  in  addition  the 
regular  voucher  form  must  be  made  out,  neces- 
sitating the  writing  of  all  names  two  or  three 
times  and  doubling  the  work  of  the  book-keeper 
in  making  out  the  checks.  The  form  as  illus- 
trated will  meet  all  the  requirements  of  the 
average  contractor,  in  addition  to  being  very 
simple  and  easily  kept. 


272      PRACTICAL    COST   KEEPING 


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IN  CONCLUSION 


IN  CONCLUSION 


273 


While  the  average  building  contractor  will 
not  find  use  for  all  the  forms  as  given  in  this 
book,  the  different  blanks  and  forms  are  given 
so  that  he  may  choose  those  which  best  meet  his 
individual  requirements. 

It  is,  of  course,  quite  evident  the  larger  con- 
tractors will  find  use  for  more  of  the  forms 
than  the  smaller  firms;  but  every  contractor  en- 
gaged in  construction  work  should  keep  costs 
on  his  work;  as  it  is  only  in  this  way  and,  by 
studying  conditions,  that  the  contracting  busi- 
ness will  be  put  on  as  conservative  a  basis  as  the 
other  great  industries  and  allow  the  contractor 
the  fair  margin  of  profit  to  which  he  is  en- 
titled but  very  seldom  obtains. 


lavdaio3  jai|i«M  "H  'l"*"^ 


PAY  ROLL  SHEETS 

1 

CASH  EXPENSE  SHEETS 

FOREMAN'S  REPORT  SHEETS 

ORDER  FOR  CHANGE  SHEETS 

i 

LABOR  DISTRIBUllON  SHEETS 

1 

We  furnish  any  of  the  above  mentioned  sheets, 
as  illustrated  in  this  book,   to  contractors  who 
require  them  in  small  quantities,  much  cheaper 
than    you    can    obtain    them    from    your    home 
printer. 

These  sheets  go  into  one  compact  little  book, 
that  you  can  carry   in  your  pocket  on   the  jobs 
at    all   times.     Used    with   equal    satisfaction   by 
contractor,   foreman   or  time-keeper. 

Systematize    your    business   by    putting    it    on 
the   basis   of   "knowing   how   you   stand   at   any 
stage  of  the  game." 

Reduces   time-keeping  and   pay   roll   labor   50 
per  cent  and  more  than  doubles  your  efficiency. 

Furnished    on    high    grade    paper,    especially 
adapted  for  this  purpose. 

SEND   FOR  SAMPLE  SHEETS  TODAY   AND 
GIVE  THIS  SATISFACTORY  SYSTEM  A  TRIAL 

f 
1 

QUANTITY— Sheets                       100          500        1000 
p»jiv   Roll   Sheets    S0.75       $3.25        $6.00 

Cash  Expense  Sheets 80         3.50         6.00 

Labor  Distribution  Sheets...     .80         3.50         6.00 

Foreman's  Report  Sheets 60         2.00         3.^& 

Order    for    Change    Sheets 

(Furnished  3  to  a  set) 1.60         6.00       10.00 

*l 

Sent  Prepaid.     For  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  sheets. 

1 

FRANK  R.  WALKER 

30  North  Michigan  Avenue                         Chicago 

J 

1 

T 

TRY  OUR 

ESTIMATE  SHEETS 

Contractors  and  Estimators  will  find  the  Esti- 
mate sheets,  as  illustrated  on  page  265,  the  most 
satisfactory  sheet  they  have  ever  used. 

By  separating  the  costs  of  materials  and  labor, 
you  are  able  to  tell  at  a  glance,  just  what  amount 
you  have  figured  for  pay  roll  and  how  much  for 
materials. 

TRY  THIS  FORM  OF  ESTIMATE  SHEET  AND 
YOU  WILL  ALWAYS  USE  IT 

We  can  furnish  these  sheets  much  cheaper  than 
you  can  obtain  them  from  your  own  printer,  as 
we  have  them  made  up  in  large  quantities. 

Printed  on  High  Grade  Bond  Paper. 

Sheets  9  ^A  by  12  inches. 

Put  up  in  pads  containing  100  sheets. 

QUANTITY— Sheets  100         600       1000 

Price,   Estimate   Blanks $1.50      $6.00     $10.00 

The   above   sheets  weigh    1%   pounds   per    100. 

Sent    Prepaid.      For   points   west   of    the    Rocky 
Mountains,  add  10  cents  for  each  100  sheets. 


FRANK  R.  WALKER 
30  North  Michigan  Avenue 


Chicago 


i 


i 


For  Only  $15 

WE  WILL  FURNISH  YOU  WITH  ELECTRO- 
TYPE PLATES,  BEARING  YOUR  FIRM 
NAME  AT  THE  TOP,  FOR  ALL  OF  THE 
FOLLOWING  FORMS: 

Pay  Roll  Sheeto 

Cash  Expense  Sheets 

Labor  Distribution  Sheets 
Foreman's  Report  Sheets 
Order  for  Change  Sheets 

By  using  these  forms,  you  do  not  pay  for  any 
composition  or  ruling,  merely  turn  the  electro- 
types over  to  your  printer  with  instructions  to 
furnish  the  paper  and  the  necessary  labor  to 
print  same. 

IT  WILL  COST  YOUR  PRINTER  MORE  TO 
SET  THESE  OR  ANY  OTHER  FORMS  IN  TYPE 
THAN  WE  CHARGE  YOU  FOR  THE  ENTIRE 
SET  OF  SEVEN  ELECTROTYPE  PLATES. 

THESE  PLATES  WILL  PAY  FOR  THEM- 
SELVES ON  YOUR  FIRST  ORDER  FOR  STA- 
TIONERY AND  WILL  REDUCE  YOUR  PRINT- 
ING BILLS  ONE  HALF. 

Send  for  these  forms  today  and  put  your  pres- 
ent contracts  on  a  business  basis. 

CONVENIENT         ACCURATE         EFFICIENT 

FRANK  R.  WALKER 
30  North  Michigan  Arenue  Chicago 


DAILY  MATERIAL  REPORTS 

We  furnish  cards,  as  illustrated  on  pages  258 
and  260,  size  4%  by  6%  inches,  to  be  sent  from 
the  job  to  the  main  office  every  day,  giving  com- 
plete record  of  all  material  received  and  used  on 
the  job  during  the  day,  and  the  totals  to  date. 

These  cards  are  furnished  printed  on  both  sides, 
giving  the  DAILY  MATERIAL  REPORT  on  the 
front  of  the  card  and  a  record  of  MATERIALS 
RECEIVED  AND  USED  on  the  back  of  the  card. 
Convenient  to  handle  and  file  both  on  the  job 
and  in  the  office. 

WE  FURNISH  THESE  FORMS  MUCH 
CHEAPER  THAN  YOU  CAN 

OBTAIN  THEM  ELSEWHERE 

SYSTEMATIZE  YOUR  BUSINESS 

QUANTITY— Cards  100         600       1000 

Daily  Material  Reports $0.80      $3.50      $6.00 

Sent  Prepaid.  For  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  cards  ordered. 

We  Furnish  Electrotype  Plate*  if  Desired 

We  will  furnish  you  with  electrotype  plate  for 
either  of  the  above  forms  for  $3.00  postpaid. 


FRANK  R.  WALKER 

30  North  Michigan  Avenue 


Chicago 


1 


LABOR  COST  RECORD  CARDS 

MATERIAL  COST  RECORD 

CARDS 

KEEP    YOUR    RECORDS    COMPLETE    IN    A 
CARD  INDEX  FILE 

We  furnish  either  of  the  above  forms,  as  Illus- 
trated on  pages  238  and  253,  on  cards  4%  by  6% 
Inches,  printed  on  two  sides,  to  record  the  quan- 
tities and  costs  of  the  different  classes  of 
material  and  labor. 

These  cards  furnish  you  with  a  detailed  state- 
ment every  day,  showing  Just  what  Quantities 
of  material  have  been  received,  the  amount  of 
labor  performed  and  the  total  cost  to  date,  mak- 
Ing  it  possible  to  check  your  estimate  during  the 
progress  of  the  work. 

Suitable  for  use  both  on  the  Job  and  In  the 
General  offices. 

SEND  FOR  CARDS  TODAY  AND  TRY  THIS 
SYSTEM  ON  YOUR  NEXT  JOB 


QUANTITY— Cards  100 

Labor  Cost  Record  Cards ?0.80 

Material  Cost  Record  Cards.     .80 


500 

$3.50 
3.60 


1000 

$6.00 
6.00 


Sent  Prepaid  for  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  cards  or- 
dered. 

ELECTROTYPE  PLATES  FURNISHED 

If  you  desire  to  have  the  cards  printed  by 
your  own  printer,  we  will  furnish  you  with 
electrotype  plates  for  same,  at  $3.00  each. 

FRANK  R.  WALKER 
30  North  Michigan  ATenua  Chicago 


THE    BUILDING    ESTIMATOR'S 
REFERENCE  BOOK 

By 
FRANK  R.  WALKER 

A  BOOK  OF  COST  DATA 

for 

BUILDING    CONTRACTORS 

Estimators,    Superintendents   and   Foremen 

This  book  is  being  used  and  endorsed  by  many 
of  the  most  prominent  building  contractors  in 
the  United  States  and  Canada,  as  being:  the  only 
book  of  cost  data  published  that  meets  the  re- 
quirements of  the  present  day  building  con- 
tractors who  are  estimating  work  in  all  part? 
of  the  country  under  varying  conditions. 

Actual  costs  are  given  on  all  classes  of  bulM- 
ing  construction,  with  all  costs  reduced  to  actual 
hours  and  units  of  measure. 

This  book  will  save  any  contractor  or  esti- 
mator many  times  the  original  cost  on  the  first 
Job — send  for  It  now  and  safeguard  your  profits. 

JUST  FITS  THE  POCKET 


Size  4%  by  7  inches. 
612  Pages. 


Bound  in  Leather. 
Profusely  Illustrated. 


Price  $10.00  Postpaid 

Sent  on  approval  to  persons  furnishing  satis- 
factory references. 


FRANK  R.  WALKER 

30  North  Michigan  Avenue 


Chicago 


THE  UVE,  WIDE-AWAKE  CON- 
TRACTOR  KNOWS  WHAT 
HIS  WORK  COSTS  HIM  ON 
EVERY  JOB.    DO  YOU? 

If  you  desire  to  place  your  business  on  a 
profitable  basis,  from  estimating  new  work,  pur- 
chasing materials,  constructing  your  buildings 
and  completing  your  contracts,  you  should  use 
"THE  BUILDING  ESTIMATOR'S  REFERENCE 
BOOK"  and  the  various  labor  saving  forms,  as 
Illustrated  and  described  In  "PRACTICAL.  COST 
KEEPING  FOR  CONTRACTORS." 

These  forms  have  been  used  on  all  classes  of 
building  and  construction  work,  under  varying 
conditions,  and  have  been  found,  not  only  more 
accurate  and  efficient,  but  they  require  less 
labor  to  keep  them  up-to-date,  than  any  other 
cost  keeping  system  now  In  general  use  among 

contractors. 

To  keep  pace  with  your  competitors,  you  must 
keep  costs  on  your  work,  and  this  Is  absolutely 
essential  to  any  well  managed  business.  Our 
methods  give  you  all  the  data  your  business  re- 
quires at  less  expense  and  labor  than  any  other 
system. 

TRY   THIS   SYSTEM   ON   YOUR   NEXT   JOB 
AND  BE  CONVINCED 

ACCURACY     EFFICIENCY     SATISFACTION 


FRANK  R.  WALKER 
30  North  Michigan  Avenue 


Chicago 


Date  Due 

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MAR  0119M 


JUl  -9  1926 


II 


END  OF 

TITLE 


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